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
200504027 164.01-00 Real Property Taxes 01/28/2005
200504026 877.01-00 Principal Purpose--the Avoidance of Tax 01/28/2005
200504025 877.00-00 Expatriation to Avoid Tax 01/28/2005
200504024 2642.-01-00 (blank) 01/28/2005
200504024 9100.00-00 Extension of Time for Making Certain Elections 01/28/2005
200504023 877.01-00 Expatriation to Avoid Tax; Principal Purpose--the Avoidance of Tax 01/28/2005
200504022 877.01-00 Principal Purpose--the Avoidance of Tax 01/28/2005
200504021 1362.01-03 Late Elections 01/28/2005
200504020 1362.01-03 Late Elections 01/28/2005
200504019 338.01-02 Time in which Election must be made 01/28/2005
200504019 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 01/28/2005
200504018 9100.00-00 Extension of Time for Making Certain Elections 01/28/2005
200504017 9100.00-00 Extension of Time for Making Certain Elections 01/28/2005
200504016 9100.00-00 Extension of Time for Making Certain Elections 01/28/2005
200504015 9100.00-00 Extension of Time for Making Certain Elections 01/28/2005
200504014 9100.00-00 Extension of Time for Making Certain Elections 01/28/2005
200504013 9100.00-00 Extension of Time for Making Certain Elections 01/28/2005
200504012 121.01-03 Use 01/28/2005
200504011 9100.00-00 Extension of Time for Making Certain Elections 01/28/2005
200504011 1362.00-00 Election by Small Business Corporation 01/28/2005
200504010 9100.22-00 Other 01/28/2005
200504010 1502.21-00 Consolidated Net Operating Loss Deduction 01/28/2005
200504009 3121.04-01 Common Law Tests 01/28/2005
200504009 3306.05-00 Employees 01/28/2005
200504009 3401.04-02 Employee v. Not an Employee 01/28/2005