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
200106026 1362.01-03 Late Elections 02/09/2001
200106025 1362.01-03 Late Elections 02/09/2001
200106024 1362.01-03 Late Elections 02/09/2001
200106023 1362.01-03 Late Elections 02/09/2001
200106022 9100.09-00 Section 442; Accounting Periods 02/09/2001
200106022 444.03-00 Procedural Requirements for Making Election 02/09/2001
200106021 61.00-00 Gross Income v. Not Gross Income 02/09/2001
200106021 111.06-00 Tax Refunds 02/09/2001
200106021 468B.00-00 Special Rules For Designated Settlement Funds 02/09/2001
200106021 6041.03-00 Fixed or Determinable Gains, Profits, or Income 02/09/2001
200106021 6050E.00-00 State and Local Income Tax Refunds 02/09/2001
200106020 446.04-19 Change in Method of Depreciation Under Rev. Proc. 84-74 02/09/2001
200106019 167.15-00 Ownership of Depreciable Interest 02/09/2001
200106018 469.00-00 Passive Activity Losses and Credits Limited 02/09/2001
200106017 1361.03-02 Qualified Subchapter S Trusts 02/09/2001
200106016 856.03-00 Other Requirements 02/09/2001
200106015 1402.05-00 Ministers, Members of Religious Orders, Christian Science Practitioners (Election) 02/09/2001
200106015 3121.02-08 Services of Ministers or Members of an Order 02/09/2001
200106015 3401.02-01 Exclusions From Wages 02/09/2001
200106014 9100.00-00 Extension of Time for Making Certain Elections 02/09/2001
200106013 9100.00-00 Extension of Time for Making Certain Elections 02/09/2001
200106012 9100.00-00 Extension of Time for Making Certain Elections 02/09/2001
200106011 104.02-00 Workmen's Compensation 02/09/2001
200106010 6501.08-21 Proof and Procedure 02/09/2001
200106009 1367.00-00 Adjustment to Basis of Stock of, and Indebtedness Owing, Shareholders 02/09/2001