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
200017022 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 04/28/2000
200017022 9100.00-00 Extension of Time for Making Certain Elections 04/28/2000
200017021 561.05-00 Regulated Investment Companies 04/28/2000
200017021 562.03-02 Class of Stock 04/28/2000
200017021 702.00-00 Income and Credits of Partner 04/28/2000
200017021 704.01-02 Economic Effect 04/28/2000
200017021 851.02-00 Gross Income Requirement 04/28/2000
200017021 851.03-00 Diversification Requirement 04/28/2000
200017021 7701.02-00 Partnerships v. Associations 04/28/2000
200017021 7704.01-00 Meaning of 04/28/2000
200017020 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 04/28/2000
200017020 9100.00-00 Extension of Time for Making Certain Elections 04/28/2000
200017019 83.08-00 Deduction by Employer 04/28/2000
200017019 162.36-00 Million Dollar Cap - Executive Employee Compensation 04/28/2000
200017019 162.36-04 Performance-Based Compensation 04/28/2000
200017019 355.01-00 Spin-Off 04/28/2000
200017019 367.40-00 Treatment of Distribution Described in Section 367(e) 04/28/2000
200017019 368.04-00 Assets for Control of Transferee (Type "D") 04/28/2000
200017019 404.10-00 Deferred Compensation 04/28/2000
200017018 103.02-01 Political Subdivisions 04/28/2000
200017017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/28/2000
200017016 368.03-00 Stock for Property (Type "C") 04/28/2000
200017016 368.13-00 Transactions Involving Two or More Investment Companies 04/28/2000
200017015 338.01-02 Time in which Election must be made 04/28/2000
200017015 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 04/28/2000

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