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
200738025 219.02-01 Maximum Deductions 09/21/2007
200738025 408.03-00 Rollover Contributions 09/21/2007
200738024 4971.02-00 Additional Tax 09/21/2007
200738023 412.06-00 Minimum Funding Waiver 09/21/2007
200738022 412.06-00 Minimum Funding Waiver 09/21/2007
200738021 412.06-00 Minimum Funding Waiver 09/21/2007
200738020 412.06-00 Minimum Funding Waiver 09/21/2007
200738019 412.06-00 Minimum Funding Waiver 09/21/2007
200738018 9100.00-00 Extension of Time for Making Certain Elections 09/21/2007
200738018 414.18-00 Separate Lines of Business and Operating Units 09/21/2007
200738017 807.01-00 Adjustments for Increase or Decrease 09/21/2007
200738017 832.07-00 Reduction of Deduction 09/21/2007
200738016 807.01-00 Adjustments for Increase or Decrease 09/21/2007
200738016 832.07-00 Reduction of Deduction 09/21/2007
200738015 925.01-00 Computation of Transfer Pricing 09/21/2007
200738015 941.00-00 Qualifying Foreign Trade Income 09/21/2007
200738014 446.04-00 Change of Methods (Permissible v. Not Permissible) 09/21/2007
200738014 263A.07-00 Change in Method of Accounting under Section 263A 09/21/2007
200738013 170.00-00 Charitable, Etc. Contributions and Gifts 09/21/2007
200738012 3231.01-00 Employers v. Not Employers 09/21/2007
200738011 9100.20-00 Section 1502; Election to File Consolidated Return 09/21/2007
200738011 1502.75-00 Filing Requirements 09/21/2007
200738010 27.00.00-00 EQUITABLE REMEDIES 09/21/2007
200738009 9100.00-00 Extension of Time for Making Certain Elections 09/21/2007
200738009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/21/2007