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
200103031 338.50-00 International Aspects of Section 338 01/19/2001
200103031 902.01-00 Computation of Credit 01/19/2001
200103030 1362.00-00 Election by Small Business Corporation 01/19/2001
200103029 1362.01-03 Late Elections 01/19/2001
200103028 1362.01-03 Late Elections 01/19/2001
200103027 6402.01-00 Credit of Overpayment Against Any Tax Liability 01/19/2001
200103026 50.29.00-00 LEVY: Retirement benefits 01/19/2001
200103026 52.00.00-00 LIMITATIONS: 01/19/2001
200103026 49.02.00-00 JUDGMENTS: Enforcement of judgment for taxes 01/19/2001
200103025 1362.01-03 Late Elections 01/19/2001
200103024 482.11-08 Cost Sharing Agreements 01/19/2001
200103023 1362.01-03 Late Elections 01/19/2001
200103022 1362.04-00 Inadvertent Terminations 01/19/2001
200103021 1362.01-03 Late Elections 01/19/2001
200103021 9100.00-00 Extension of Time for Making Certain Elections 01/19/2001
200103020 1362.01-03 Late Elections 01/19/2001
200103018 1362.01-03 Late Elections 01/19/2001
200103017 457.01-00 Year of Inclusion in Gross Income 01/19/2001
200103017 457.05-00 Eligible Deferred Compensation Plan Defined 01/19/2001
200103017 457.12-01 Trusts 01/19/2001
200103016 1362.00-00 Election by Small Business Corporation 01/19/2001
200103015 274.08-00 Substantiation 01/19/2001
200103014 9100.09-00 Section 442; Accounting Periods 01/19/2001
200103013 9100.09-00 Section 442; Accounting Periods 01/19/2001
200103012 2601.00-00 Tax On Generation Skipping Transfers 01/19/2001