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
201022015 6331.00-00 Levy and Distraint 06/04/2010
201022015 6331.33-00 Salary and Wages 06/04/2010
201022014 468A.04-02 Revised Schedules 06/04/2010
201022013 468A.04-02 Revised Schedules 06/04/2010
201022012 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 06/04/2010
201022011 104.03-00 Damages 06/04/2010
201022010 104.03-00 Damages 06/04/2010
201022009 104.03-00 Damages 06/04/2010
201022008 167.22-01 Normalization Rules 06/04/2010
201022007 167.22-01 Normalization Rules 06/04/2010
201022006 1382.00-00 Taxable Income of Cooperatives 06/04/2010
201022006 199.06-00 Agricultural and Horticultural Cooperatives 06/04/2010
201022005 1382.00-00 Taxable Income of Cooperatives 06/04/2010
201022005 199.06-00 Agricultural and Horticultural Cooperatives 06/04/2010
201022004 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 06/04/2010
201022003 9100.00-00 Extension of Time for Making Certain Elections 06/04/2010
201022003 2642.00-00 Inclusion Ratio 06/04/2010
201022002 2057.00-00 Qualified Family Business Interests 06/04/2010
201022002 9100.00-00 Extension of Time for Making Certain Elections 06/04/2010
201022001 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 06/04/2010
201021050 61.00-00 Gross Income v. Not Gross Income 05/28/2010
201021050 61.31-00 Community Property 05/28/2010
201021049 7122.18-00 Compromises; Valuation of Assets 05/28/2010
201021048 31.00-00 Withholdings (Credit v. No Credit Against Tax) 05/28/2010
201021047 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 05/28/2010