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
201114024 6707A.00-00 Penalty for Failure to Include Reportable Transaction Information with Return 04/08/2011
201114023 6707A.00-00 Penalty for Failure to Include Reportable Transaction Information with Return 04/08/2011
201114022 06.00.00-00 ATTORNEYS 04/08/2011
201114021 988.02-02 Debt Instruments 04/08/2011
201114020 1362.01-03 Late Elections 04/08/2011
201114019 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 04/08/2011
201114018 9100.00-00 Extension of Time for Making Certain Elections 04/08/2011
201114018 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 04/08/2011
201114017 1366.00-00 (blank) 04/08/2011
201114016 1362.01-03 Late Elections 04/08/2011
201114015 832.15-00 Interinsurers or Reciprocal Underwriters 04/08/2011
201114015 162.04-02 Insurance 04/08/2011
201114015 162.04-03 Capture Insurance 04/08/2011
201114015 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 04/08/2011
201114014 337.16-02 Allowable Worthless Stock Loss 04/08/2011
201114014 1502.99-00 Regulations Governing Consolidated Returns--Issue Not Contained in Present List 04/08/2011
201114014 9100.22-00 Other 04/08/2011
201114014 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 04/08/2011
201114013 337.16-02 Allowable Worthless Stock Loss 04/08/2011
201114013 1502.99-00 Regulations Governing Consolidated Returns--Issue Not Contained in Present List 04/08/2011
201114013 9100.22-00 Other 04/08/2011
201114013 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 04/08/2011
201114012 9100.00-00 Extension of Time for Making Certain Elections 04/08/2011
201114012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/08/2011
201114012 7701.00-00 Definitions 04/08/2011