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
201213005 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/30/2012
201213005 355.01-01 Split-Off 03/30/2012
201213005 368.04-00 Assets for Control of Transferee (Type "D") 03/30/2012
201213004 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/30/2012
201213003 1362.01-03 Late Elections 03/30/2012
201213002 355.01-01 Split-Off 03/30/2012
201213002 368.04-00 Assets for Control of Transferee (Type "D") 03/30/2012
201213001 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/30/2012
201213001 355.01-01 Split-Off 03/30/2012
201213001 368.01-00 Statutory Merger or Consolidation (Type "A") 03/30/2012
201213001 368.04-00 Assets for Control of Transferee (Type "D") 03/30/2012
201212023 4942.03-07 Set-Asides 03/23/2012
201212022 4945.04-04 Grants to Individuals 03/23/2012
201212021 4945.04-04 Grants to Individuals 03/23/2012
201212020 6901.00-00 Transferred Assets (See 9113.00-00) 03/23/2012
201212020 6901.02-00 Liability 03/23/2012
201212019 6223.00-00 Notice to Partners of Proceedings 03/23/2012
201212018 6330.00-00 Collection Due Process - Levy 03/23/2012
201212017 7605.01-00 Restrictions on Examination of Taxpayer 03/23/2012
201212016 152.00-00 Dependent Defined 03/23/2012
201212015 36C.00-00 Adoption Expenses 03/23/2012
201212014 263.21-00 Interest and Carrying Costs - Straddles 03/23/2012
201212013 4975.00-00 Tax on Prohibited Transactions 03/23/2012
201212012 887.00-00 Imposition of Tax On Gross Transportation Income Of Nonresident Aliens and Foreign Corporations 03/23/2012
201212011 4980B.00-00 Failure to Satisfy Continuation Coverage Requirements of Group Health Plans (See Also 162.33-00|et. seq.) 03/23/2012