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
201310031 61.22-00 Discharge of Indebtedness 03/08/2013
201310030 7602.07-02 Contents of Summons 03/08/2013
201310030 7609.02-00 Notice to Person Identified 03/08/2013
201310029 164.01-00 Real Property Taxes 03/08/2013
201310029 164.09-00 Taxes Assessed Against Local Benefits 03/08/2013
201310028 168.20-00 Classification of Property 03/08/2013
201310027 1092.06-00 Straddle Defined 03/08/2013
201310027 263.21-00 Interest and Carrying Costs - Straddles 03/08/2013
201310026 115.00-00 Income of States, Municipalities, etc. 03/08/2013
201310025 9100.22-00 Other 03/08/2013
201310025 172.01-00 Carryback and Carryover 03/08/2013
201310025 1502.21-00 Consolidated Net Operating Loss Deduction 03/08/2013
201310024 9100.22-00 Other 03/08/2013
201310024 1502.21-00 Consolidated Net Operating Loss Deduction 03/08/2013
201310023 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/08/2013
201310023 355.01-01 Split-Off 03/08/2013
201310023 368.00-00 Definitions Relating to Corporate Reorganizations 03/08/2013
201310023 368.04-00 Assets for Control of Transferee (Type "D") 03/08/2013
201310022 1361.00-00 Definitions 03/08/2013
201310022 1361.05-00 Qualified Subchapter S Subsidiary 03/08/2013
201310022 9100.00-00 Extension of Time for Making Certain Elections 03/08/2013
201310021 1362.01-03 Late Elections 03/08/2013
201310020 856.00-00 Definition of Real Estate Investment Trust 03/08/2013
201310019 1362.00-00 Election by Small Business Corporation 03/08/2013
201310019 1362.01-00 Eligible v. Ineligible 03/08/2013