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
200936006 9100.00-00 Extension of Time for Making Certain Elections 09/04/2009
200936005 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/04/2009
200936005 355.01-01 Split-Off 09/04/2009
200936005 368.00-00 Definitions Relating to Corporate Reorganizations 09/04/2009
200936005 368.04-00 Assets for Control of Transferee (Type "D") 09/04/2009
200936004 146.07-00 Carryforward of Allocation 09/04/2009
200936004 9100.00-00 Extension of Time for Making Certain Elections 09/04/2009
200936003 7701.00-00 Definitions 09/04/2009
200936003 9100.00-00 Extension of Time for Making Certain Elections 09/04/2009
200936003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/04/2009
200936002 851.02-00 Gross Income Requirement 09/04/2009
200936001 7701.00-00 Definitions 09/04/2009
200936001 9100.00-00 Extension of Time for Making Certain Elections 09/04/2009
200936001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/04/2009
200935051 7428.02-00 Revocation (Gladstone Issue) 08/28/2009
200935050 7428.00-00 Declaratory Judgments Relating to Status & Classification of OrganizationsUnder Section 501(c)(3), etc. 08/28/2009
200935049 408.03-00 Rollover Contributions 08/28/2009
200935048 408.03-00 Rollover Contributions 08/28/2009
200935047 408.03-00 Rollover Contributions 08/28/2009
200935046 402.07-00 Unrealized Appreciation of Employer's Securities 08/28/2009
200935045 408.01-00 Exclusive Benefit of Individual or His Beneficiary 08/28/2009
200935044 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 08/28/2009
200935043 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/28/2009
200935043 501.33-00 Private v. Public Interest Served 08/28/2009
200935042 501.03-05 Corporations 08/28/2009