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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Buscar ayuda
Número UILC Asunto Fecha de publicación
201244020 507.05-00 Liability of Transferee Organizations 11/02/2012
201244020 507.06-00 Imposition of Tax 11/02/2012
201244020 507.07-00 Aggregate Tax Benefit 11/02/2012
201244019 6231.14-00 Regulations with Respect to Certain Special Enforcement Areas 11/02/2012
201244018 6411.04-00 Contents of Applications 11/02/2012
201244018 6411.05-00 Time for Filing Application 11/02/2012
201244017 469.00-00 Passive Activity Losses and Credits Limited 11/02/2012
201244016 6321.03-23 State and Local Taxes and Liens 11/02/2012
201244015 168.20-00 Classification of Property 11/02/2012
201244014 2511.00-00 Transfers in General (Gift v. Not a Gift) 11/02/2012
201244013 9100.22-00 Other 11/02/2012
201244013 9114.03-06 Canada 11/02/2012
201244012 562.00-00 Dividends Eligible v. Not Eligible for Dividends-Paid Deduction 11/02/2012
201244012 856.00-00 Definition of Real Estate Investment Trust 11/02/2012
201244011 9100.00-00 Extension of Time for Making Certain Elections 11/02/2012
201244011 7701.00-00 Definitions 11/02/2012
201244011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/02/2012
201244010 115.00-00 Income of States, Municipalities, etc. 11/02/2012
201244009 9100.00-00 Extension of Time for Making Certain Elections 11/02/2012
201244009 858.00-00 Dividends Paid by Real Estate Investment Trust After Close of Taxable Year 11/02/2012
201244008 355.01-00 Spin-Off 11/02/2012
201244007 468A.04-02 Revised Schedules 11/02/2012
201244006 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/02/2012
201244006 355.01-00 Spin-Off 11/02/2012
201244006 368.04-00 Assets for Control of Transferee (Type "D") 11/02/2012