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
201852005 2642.00-00 Inclusion Ratio 02/01/2019
201852005 9100.00-00 Extension of Time for Making Certain Elections 02/01/2019
201852004 1362.01-03 Late Elections 02/01/2019
201852004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/01/2019
201852003 1362.04-00 Inadvertent Terminations 02/01/2019
201852002 1362.01-00 Eligible v. Ineligible 02/01/2019
201852001 1361.03-03 Electing Small Business Trusts 02/01/2019
201852001 1362.02-02 Ceases to be Small Business Corporation 02/01/2019
201852001 1362.04-00 Inadvertent Terminations 02/01/2019
201852000 6110.00-00 Index for Public Inspection of Written Determination 02/01/2019
201851008 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 12/21/2018
201851007 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 12/21/2018
201851007 754.02-00 Timeliness of Election 12/21/2018
201851007 9100.00-00 Extension of Time for Making Certain Elections 12/21/2018
201851007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/21/2018
201851006 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 12/21/2018
201851006 754.02-00 Timeliness of Election 12/21/2018
201851006 9100.00-00 Extension of Time for Making Certain Elections 12/21/2018
201851006 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/21/2018
201851005 355.01-00 Spin-Off 12/21/2018
201851005 361.02-02 Certain Transfers to Creditors 12/21/2018
201851005 368.04-00 Assets for Control of Transferee (Type "D") 12/21/2018
201851004 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/21/2018
201851004 355.01-01 Split-Off 12/21/2018
201851004 368.04-00 Assets for Control of Transferee (Type "D") 12/21/2018