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
201505021 9100.00-00 Extension of Time for Making Certain Elections 01/30/2015
201505020 754.02-00 Timeliness of Election 01/30/2015
201505020 9100.00-00 Extension of Time for Making Certain Elections 01/30/2015
201505019 754.02-00 Timeliness of Election 01/30/2015
201505019 9100.00-00 Extension of Time for Making Certain Elections 01/30/2015
201505018 754.02-00 Timeliness of Election 01/30/2015
201505018 9100.00-00 Extension of Time for Making Certain Elections 01/30/2015
201505017 754.02-00 Timeliness of Election 01/30/2015
201505017 9100.00-00 Extension of Time for Making Certain Elections 01/30/2015
201505016 1362.04-00 Inadvertent Terminations 01/30/2015
201505015 9100.02-04 ITC Expenditures 01/30/2015
201505014 442.00-00 Change of Annual Accounting Period (Permitted v. Not Permitted) (See Also 444.00-00) 01/30/2015
201505014 9100.00-00 Extension of Time for Making Certain Elections 01/30/2015
201505013 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/30/2015
201505013 355.01-00 Spin-Off 01/30/2015
201505012 351.00-00 Transfer to Corporation Controlled by Transferor 01/30/2015
201505012 368.01-00 Statutory Merger or Consolidation (Type "A") 01/30/2015
201505012 368.12-00 Liquidation v. Reorganization 01/30/2015
201505011 9100.00-00 Extension of Time for Making Certain Elections 01/30/2015
201505010 9100.00-00 Extension of Time for Making Certain Elections 01/30/2015
201505009 9100.00-00 Extension of Time for Making Certain Elections 01/30/2015
201505008 1362.04-00 Inadvertent Terminations 01/30/2015
201505007 355.01-00 Spin-Off 01/30/2015
201505007 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 01/30/2015
201505006 1502.75-10 When Group Remains in Existence 01/30/2015