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
200533019 1362.01-03 Late Elections 08/19/2005
200533018 860D.00-00 REMIC Defined 08/19/2005
200533018 9100.00-00 Extension of Time for Making Certain Elections 08/19/2005
200533017 351.14-00 Non-Qualified Preferred Stock 08/19/2005
200533017 355.01-00 Spin-Off 08/19/2005
200533017 355.01-02 Split-Up 08/19/2005
200533017 368.04-00 Assets for Control of Transferee (Type "D") 08/19/2005
200533015 351.14-00 Non-Qualified Preferred Stock 08/19/2005
200533015 355.01-00 Spin-Off 08/19/2005
200533015 355.01-02 Split-Up 08/19/2005
200533015 368.04-00 Assets for Control of Transferee (Type "D") 08/19/2005
200533014 351.14-00 Non-Qualified Preferred Stock 08/19/2005
200533014 355.01-00 Spin-Off 08/19/2005
200533014 355.01-02 Split-Up 08/19/2005
200533014 368.04-00 Assets for Control of Transferee (Type "D") 08/19/2005
200533013 351.14-00 Non-Qualified Preferred Stock 08/19/2005
200533013 355.01-00 Spin-Off 08/19/2005
200533013 355.01-02 Split-Up 08/19/2005
200533013 368.04-00 Assets for Control of Transferee (Type "D") 08/19/2005
200533012 351.14-00 Non-Qualified Preferred Stock 08/19/2005
200533012 355.01-00 Spin-Off 08/19/2005
200533012 355.01-02 Split-Up 08/19/2005
200533012 368.04-00 Assets for Control of Transferee (Type "D") 08/19/2005
200533011 351.14-00 Non-Qualified Preferred Stock 08/19/2005
200533011 355.01-00 Spin-Off 08/19/2005