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
200135010 1362.01-03 Late Elections 08/31/2001
200135009 1362.02-03 Passive Investment Income 08/31/2001
200135008 1362.01-03 Late Elections 08/31/2001
200135007 2601.00-00 Tax On Generation Skipping Transfers 08/31/2001
200135007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/31/2001
200135006 1362.01-03 Late Elections 08/31/2001
200135005 992.03-00 Distributions to Meet Qualification Requirements 08/31/2001
200135004 1361.00-00 Definitions 08/31/2001
200135004 9100.00-00 Extension of Time for Making Certain Elections 08/31/2001
200135003 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 08/31/2001
200135002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/31/2001
200135001 351.00-00 Transfer to Corporation Controlled by Transferor 08/31/2001
200135001 482.06-00 Applicability to Nonrecognition Transactions 08/31/2001
200134034 401.29-02 Special Distribution Requirements 08/24/2001
200134033 4941.04-00 Definition of Self-Dealing 08/24/2001
200134032 529.00-00 Qualified State Tuition Programs 08/24/2001
200134031 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 08/24/2001
200134030 4942.03-07 Set-Asides 08/24/2001
200134029 4945.00-00 Excise Taxes on Taxable Expenditures 08/24/2001
200134028 412.06-00 Minimum Funding Waiver 08/24/2001
200134027 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 08/24/2001
200134026 4943.03-01 Permitted Holdings 08/24/2001
200134025 514.07-00 Acquisition Indebtedness 08/24/2001
200134024 9999.98-00 Not Able to Identify Under Present List 08/24/2001
200134023 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 08/24/2001