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
200736021 1362.01-03 Late Elections 09/07/2007
200736020 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 09/07/2007
200736020 115.00-00 Income of States, Municipalities, etc. 09/07/2007
200736019 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/07/2007
200736019 368.04-00 Assets for Control of Transferee (Type "D") 09/07/2007
200736018 475.08-00 Securities Traders 09/07/2007
200736018 9100.00-00 Extension of Time for Making Certain Elections 09/07/2007
200736017 1381.02-00 Certain Other Cooperatives 09/07/2007
200736016 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 09/07/2007
200736016 337.16-00 Loss Disallowance 09/07/2007
200736015 355.01-00 Spin-Off 09/07/2007
200736015 332.00-00 Complete Liquidation of Subsidiaries 09/07/2007
200736015 368.01-00 Statutory Merger or Consolidation (Type "A") 09/07/2007
200736015 368.01-02 Using Stock of Corporation Controlling Merged Corporation 09/07/2007
200736015 351.00-00 Transfer to Corporation Controlled by Transferor 09/07/2007
200736015 368.04-00 Assets for Control of Transferee (Type "D") 09/07/2007
200736014 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/07/2007
200736014 355.01-01 Split-Off 09/07/2007
200736013 7701.00-00 Definitions 09/07/2007
200736013 9100.00-00 Extension of Time for Making Certain Elections 09/07/2007
200736012 7701.00-00 Definitions 09/07/2007
200736012 9100.00-00 Extension of Time for Making Certain Elections 09/07/2007
200736011 2632.00-00 Special Rules for Allocation of GST Exemption 09/07/2007
200736011 9100.00-00 Extension of Time for Making Certain Elections 09/07/2007
200736010 9100.00-00 Extension of Time for Making Certain Elections 09/07/2007