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
200738004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/21/2007
200738003 9100.22-00 Other 09/21/2007
200738003 1503.04-04 Dual Resident Corporation 09/21/2007
200738002 142.04-03 Project Period Rule 09/21/2007
200738001 9100.10-01 Accounting Methods 09/21/2007
200737049 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 09/14/2007
200737048 408.00-00 Individual Retirement Accounts 09/14/2007
200737047 408.00-00 Individual Retirement Accounts 09/14/2007
200737046 409.00-00 Qualifications for Tax Credit Employee Stock Ownership Plans 09/14/2007
200737046 4975.00-00 Tax on Prohibited Transactions 09/14/2007
200737045 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 09/14/2007
200737044 501.03-05 Corporations 09/14/2007
200737043 3231.01-00 Employers v. Not Employers 09/14/2007
200737042 9100.00-00 Extension of Time for Making Certain Elections 09/14/2007
200737041 1362.01-03 Late Elections 09/14/2007
200737040 1362.04-00 Inadvertent Terminations 09/14/2007
200737039 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/14/2007
200737039 368.04-00 Assets for Control of Transferee (Type "D") 09/14/2007
200737038 3231.01-00 Employers v. Not Employers 09/14/2007
200737037 7701.00-00 Definitions 09/14/2007
200737037 9100.00-00 Extension of Time for Making Certain Elections 09/14/2007
200737036 216.01-04 Second Class of Stock 09/14/2007
200737035 9100.00-00 Extension of Time for Making Certain Elections 09/14/2007
200737034 897.00-00 Disposition of Investment in United States Real Property 09/14/2007
200737034 897.06-02 Foreign to Foreign Reorganization 09/14/2007