IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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Número UILC Asunto Fecha de publicación
200145028 1362.04-00 Inadvertent Terminations 11/09/2001
200145027 9100.00-00 Extension of Time for Making Certain Elections 11/09/2001
200145026 1362.00-00 Election by Small Business Corporation 11/09/2001
200145025 1361.05-00 Qualified Subchapter S Subsidiary 11/09/2001
200145025 9100.00-00 Extension of Time for Making Certain Elections 11/09/2001
200145024 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/09/2001
200145023 1362.01-03 Late Elections 11/09/2001
200145022 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/09/2001
200145021 877.01-00 Principal Purpose--the Avoidance of Tax 11/09/2001
200145020 1362.04-00 Inadvertent Terminations 11/09/2001
200145019 1362.02-03 Passive Investment Income 11/09/2001
200145019 1362.04-00 Inadvertent Terminations 11/09/2001
200145018 1362.01-03 Late Elections 11/09/2001
200145017 1362.01-03 Late Elections 11/09/2001
200145016 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/09/2001
200145015 1362.01-03 Late Elections 11/09/2001
200145014 1362.01-03 Late Elections 11/09/2001
200145013 61.15-00 Interest 11/09/2001
200145013 1272.06-02 Pools 11/09/2001
200145012 142.04-02 40/60 Test 11/09/2001
200145011 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 11/09/2001
200145010 446.21-03 Termination Payments 11/09/2001
200145009 368.00-00 Definitions Relating to Corporate Reorganizations 11/09/2001
200145009 108.00-00 Income From Discharge of Indebtedness 11/09/2001
200145008 1504.00-00 Definitions 11/09/2001

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