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
201527042 9100-00-00 Extension of Time for Making Certain Elections 07/03/2015
201527041 402.06-00 Amounts Distributed or Made Available to Beneficiary 07/03/2015
201527041 72.20-00 Tax on Early Distributions from Qualified Retirement Plans 07/03/2015
201527041 401.29-00 Cash or Deferred Arrangements 07/03/2015
201527041 415.01-00 Limitation for Defined Benefit Plans 07/03/2015
201527040 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 07/03/2015
201527040 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 07/03/2015
201527039 7701.01-00 Associations v. Corporations 07/03/2015
201527039 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 07/03/2015
201527038 1502.21-00 Consolidated Net Operating Loss Deduction 07/03/2015
201527038 9100.22-00 Other 07/03/2015
201527037 9100.22-00 Other 07/03/2015
201527037 992.02-00 Election 07/03/2015
201527036 1502.75-00 Filing Requirements 07/03/2015
201527036 9100.20-00 Section 1502; Election to File Consolidated Return 07/03/2015
201527035 7701.00-00 Definitions 07/03/2015
201527035 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/03/2015
201527034 7701.00-00 Definitions 07/03/2015
201527034 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/03/2015
201527033 7701.00-00 Definitions 07/03/2015
201527033 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/03/2015
201527032 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/03/2015
201527032 2501.01-00 Gift v. Not a Gift 07/03/2015
201527032 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 07/03/2015
201527032 643.00-00 Definitions Applicable to Subparts A, B, C, and D 07/03/2015