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
200235013 9100.00-00 Extension of Time for Making Certain Elections 08/30/2002
200235012 9100.09-00 Section 442; Accounting Periods 08/30/2002
200235011 1502.77-00 Common Parent Agent for Subsidiaries 08/30/2002
200235011 1502.77-01 Alternative Agents of the Group 08/30/2002
200235010 955.02-01 Related Group Elections 08/30/2002
200235009 678.00-00 Person Other Than Grantor Treated as Substantial Owner 08/30/2002
200235009 1361.00-00 Definitions 08/30/2002
200235008 678.00-00 Person Other Than Grantor Treated as Substantial Owner 08/30/2002
200235008 1361.00-00 Definitions 08/30/2002
200235007 678.00-00 Person Other Than Grantor Treated as Substantial Owner 08/30/2002
200235007 1361.00-00 Definitions 08/30/2002
200235006 62.02-02 Reimbursements 08/30/2002
200235006 274.08-00 Substantiation 08/30/2002
200235005 351.00-00 Transfer to Corporation Controlled by Transferor 08/30/2002
200235004 385.01-00 Debt v. Equity 08/30/2002
200235003 877.01-00 Principal Purpose--the Avoidance of Tax 08/30/2002
200235002 6011.00-00 General Requirement of Return, Statement, or List 08/30/2002
200235001 7701.00-00 Definitions 08/30/2002
200235001 9100.00-00 Extension of Time for Making Certain Elections 08/30/2002
200234074 401.06-02 Employee Dies Before Entire Interest Distributed 08/23/2002
200234073 9100.00-00 Extension of Time for Making Certain Elections 08/23/2002
200234072 507.00-00 Termination of Private Foundation Status 08/23/2002
200234072 501.03-02 Foundations 08/23/2002
200234072 509.03-00 Continuation of Private Foundation Status 08/23/2002
200234072 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 08/23/2002