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
201418046 368.04-00 Assets for Control of Transferee (Type "D") 05/02/2014
201418046 368.06-00 Change in Identity, etc. (Type "F") 05/02/2014
201418046 332.00-00 Complete Liquidation of Subsidiaries 05/02/2014
201418045 1362.00-00 Election by Small Business Corporation 05/02/2014
201418045 1362.04-00 Inadvertent Terminations 05/02/2014
201418045 1362.01-00 Eligible v. Ineligible 05/02/2014
201418044 1362.00-00 Election by Small Business Corporation 05/02/2014
201418044 1362.04-00 Inadvertent Terminations 05/02/2014
201418044 1362.01-00 Eligible v. Ineligible 05/02/2014
201418043 1502.21-00 Consolidated Net Operating Loss Deduction 05/02/2014
201418043 9100.22-00 Other 05/02/2014
201418043 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 05/02/2014
201418042 362.00-00 Basis to Corporations 05/02/2014
201418042 362.01-00 Property Acquired in Reorganizations and Transfers by Controlling Stockholders 05/02/2014
201418042 9100.22-00 Other 05/02/2014
201418041 362.00-00 Basis to Corporations 05/02/2014
201418041 362.01-00 Property Acquired in Reorganizations and Transfers by Controlling Stockholders 05/02/2014
201418041 9100.22-00 Other 05/02/2014
201418040 9100.22-00 Other 05/02/2014
201418040 992.02-00 Election 05/02/2014
201418039 355.01-00 Spin-Off 05/02/2014
201418039 355.03-00 Active Business 05/02/2014
201418039 368.03-00 Stock for Property (Type "C") 05/02/2014
201418039 368.02-02 Liquidation Distribution 05/02/2014
201418039 368.04-00 Assets for Control of Transferee (Type "D") 05/02/2014