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
201149009 754.02-00 Timeliness of Election 12/09/2011
201149009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/09/2011
201149008 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 12/09/2011
201149008 754.02-00 Timeliness of Election 12/09/2011
201149008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/09/2011
201149007 7701.00-00 Definitions 12/09/2011
201149007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/09/2011
201149006 9100.00-00 Extension of Time for Making Certain Elections 12/09/2011
201149006 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/09/2011
201149005 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 12/09/2011
201149005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/09/2011
201149005 752.04-00 Sale or Exchange of an Interest 12/09/2011
201149004 61.00-00 Gross Income v. Not Gross Income 12/09/2011
201149004 3121.01-01 Back Pay 12/09/2011
201149004 3401.01-01 Back Pay 12/09/2011
201149003 856.00-00 Definition of Real Estate Investment Trust 12/09/2011
201149003 856.01-00 Income Requirements 12/09/2011
201149003 856.02-00 Investment Requirements 12/09/2011
201149003 856.04-00 Rents From Real Property 12/09/2011
201149002 2652.01-02 Special Election for QTIP 12/09/2011
201149002 9100.00-00 Extension of Time for Making Certain Elections 12/09/2011
201149001 2642.00-00 Inclusion Ratio 12/09/2011
201149001 9100.00-00 Extension of Time for Making Certain Elections 12/09/2011
201148008 501.33-00 Private v. Public Interest Served 12/02/2011
201148007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/02/2011

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