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
200336036 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.) 09/05/2003
200336035 9999.98-00 Not Able to Identify Under Present List 09/05/2003
200336034 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 09/05/2003
200336033 105.04-00 Benefits computed on nature of injury 09/05/2003
200336032 108.00-00 Income From Discharge of Indebtedness 09/05/2003
200336031 1362.01-03 Late Elections 09/05/2003
200336030 61.08-00 General Exclusions From Gross Income 09/05/2003
200336030 6041.00-00 Information at Source 09/05/2003
200336030 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 09/05/2003
200336029 9999.98-00 Not Able to Identify Under Present List 09/05/2003
200336028 9100.00-00 Extension of Time for Making Certain Elections 09/05/2003
200336027 9100.22-00 Other 09/05/2003
200336027 1503.04-04 Dual Resident Corporation 09/05/2003
200336026 9100.00-00 Extension of Time for Making Certain Elections 09/05/2003
200336025 9100.22-00 Other 09/05/2003
200336025 1503.04-04 Dual Resident Corporation 09/05/2003
200336024 877.00-00 Expatriation to Avoid Tax 09/05/2003
200336023 45.02-00 Limitations and Adjustments 09/05/2003
200336022 1362.01-03 Late Elections 09/05/2003
200336021 1362.01-03 Late Elections 09/05/2003
200336020 642.03-03 Paid or Permanently Set Aside 09/05/2003
200336020 691.00-00 Recipients of Income in Respect of Decedents 09/05/2003
200336019 141.03-00 Nongovernmental Output Property Acquired 09/05/2003
200336018 1362.01-03 Late Elections 09/05/2003
200336017 1362.01-03 Late Elections 09/05/2003