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
201306020 1361.05-00 Qualified Subchapter S Subsidiary 02/08/2013
201306019 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 02/08/2013
201306019 4052.00-00 Definition and Special Rules 02/08/2013
201306018 275.01-00 Federal Income 02/08/2013
201306018 165.00-00 Deductions For Losses 02/08/2013
201306018 163.05-00 Personal Interest in General 02/08/2013
201306018 61.28-00 Damages, Court Awards, Settlements 02/08/2013
201306017 165.07-00 Disaster Losses 02/08/2013
201306017 6511.01-03 Claim Filed Late 02/08/2013
201306017 6511.09-00 Timeliness of Claim 02/08/2013
201306016 1362.04-00 Inadvertent Terminations 02/08/2013
201306015 1362.04-00 Inadvertent Terminations 02/08/2013
201306014 301.00-00 Distributions of Property 02/08/2013
201306014 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 02/08/2013
201306013 301.00-00 Distributions of Property 02/08/2013
201306013 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 02/08/2013
201306012 301.00-00 Distributions of Property 02/08/2013
201306012 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 02/08/2013
201306011 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 9100.00-00|Extension of Time for Making Certain Elections 02/08/2013
201306010 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/08/2013
201306010 355.01-01 Split-Off 02/08/2013
201306010 368.04-00 Assets for Control of Transferee (Type "D") 02/08/2013
201306009 1361.05-00 Qualified Subchapter S Subsidiary 02/08/2013
201306009 1362.00-00 Election by Small Business Corporation 02/08/2013
201306009 1362.04-00 Inadvertent Terminations 02/08/2013

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