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
200752024 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 12/28/2007
200047043 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 11/24/2000
200409030 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 02/27/2004
200151034 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 12/21/2001
199938019 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 09/24/1999
200827003 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 07/04/2008
200137054 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 09/14/2001
200130004 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 07/27/2001
200128043 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 07/13/2001
200206050 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 02/08/2002
201114013 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 04/08/2011
200928028 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 07/10/2009
201147019 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 11/25/2011
201017001 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 04/30/2010
201113016 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 04/01/2011
201123018 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 06/10/2011
201014046 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 04/09/2010
200610015 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 03/10/2006
201045015 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 11/12/2010
200736016 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 09/07/2007
200742009 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 10/19/2007
200610011 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 03/10/2006
201329001 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 07/19/2013
201329013 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 07/19/2013
201329014 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 07/19/2013

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