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
200015006 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/14/2000
200015005 165.00-00 Deductions For Losses 04/14/2000
200015005 704.01-01 Economic Effect Substantiality 04/14/2000
200015005 59.00-00 Other Definitions and Special Rules 04/14/2000
200015004 2601.00-00 Tax On Generation Skipping Transfers 04/14/2000
200015003 2601.04-00 Transitional Rules 04/14/2000
200015002 2601.04-00 Transitional Rules 04/14/2000
200014045 1362.01-03 Late Elections 04/07/2000
200014044 403.04-04 Custodial Accounts 04/07/2000
200014043 4975.04-02 ESOP Loans 04/07/2000
200014042 1033.02-00 Definition of Involuntary Conversion Events 04/07/2000
200014041 7701.00-00 Definitions 04/07/2000
200014041 9100.00-00 Extension of Time for Making Certain Elections 04/07/2000
200014040 501.03-13 Libraries, Museums, etc. 04/07/2000
200014040 4941.04-00 Definition of Self-Dealing 04/07/2000
200014040 4942.05-00 Operating Foundations 04/07/2000
200014040 4945.04-00 Definition of Taxable Expenditure 04/07/2000
200014039 355.01-00 Spin-Off 04/07/2000
200014038 468A.04-02 Revised Schedules 04/07/2000
200014038 468A.03-04 Formulas or Other Methods 04/07/2000
200014037 368.08-00 Continuity of Interest Rule 04/07/2000
200014036 6404.06-00 Abatement of Interest 04/07/2000
200014035 32.02-00 Earned Income 04/07/2000
200014034 9999.98-00 Not Able to Identify Under Present List 04/07/2000
200014033 28.00.00-00 ERRONEOUS REFUNDS 04/07/2000

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