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
200834011 104.03-00 Damages 08/22/2008
200834011 6041.00-00 Information at Source 08/22/2008
200834011 6041.01-00 Persons Engaged in Trade or Business 08/22/2008
200834010 9100.00-00 Extension of Time for Making Certain Elections 08/22/2008
200834009 61.00-00 Gross Income v. Not Gross Income 08/22/2008
200834009 104.03-00 Damages 08/22/2008
200834009 6041.00-00 Information at Source 08/22/2008
200834009 6041.01-00 Persons Engaged in Trade or Business 08/22/2008
200834008 7701.00-00 Definitions 08/22/2008
200834008 9100.00-00 Extension of Time for Making Certain Elections 08/22/2008
200834008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/22/2008
200834007 1362.04-00 Inadvertent Terminations 08/22/2008
200834006 663.00-00 Special Rules Applicable to Sections 661 and 662 08/22/2008
200834006 663.04-00 65-Day Rule 08/22/2008
200834006 9100.12-00 Section 663; Special Rules Applicable to Sections 661 and 662 08/22/2008
200834005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/22/2008
200834004 1362.01-03 Late Elections 08/22/2008
200834003 468A.01-00 In General 08/22/2008
200834002 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/22/2008
200834002 355.01-00 Spin-Off 08/22/2008
200834001 468A.01-00 In General 08/22/2008
200833031 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/15/2008
200833031 501.06-01 Performance of Particular Services for Members 08/15/2008
200833030 408.03-00 Rollover Contributions 08/15/2008
200833029 408.03-00 Rollover Contributions 08/15/2008