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
201021022 6402.00-00 Authority to Make Credits or Refunds 05/28/2010
201021021 6111.00-00 Registration of Tax Shelters 05/28/2010
201021021 6707.00-00 Failure to Furnish Information Regarding Tax Shelters (See Also 6111.00-00) 05/28/2010
201021020 453A.03-00 Interest on Deferred Tax Liability 05/28/2010
201021019 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 05/28/2010
201021019 1502.75-10 When Group Remains in Existence 05/28/2010
201021018 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 05/28/2010
201021017 9100.00-00 Extension of Time for Making Certain Elections 05/28/2010
201021016 104.03-00 Damages 05/28/2010
201021015 104.03-00 Damages 05/28/2010
201021014 7701.00-00 Definitions 05/28/2010
201021013 7701.00-00 Definitions 05/28/2010
201021012 2601.00-00 Tax On Generation Skipping Transfers 05/28/2010
201021012 9100.00-00 Extension of Time for Making Certain Elections 05/28/2010
201021011 2601.00-00 Tax On Generation Skipping Transfers 05/28/2010
201021011 2601.04-00 Transitional Rules 05/28/2010
201021011 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 05/28/2010
201021011 2501.01-00 Gift v. Not a Gift 05/28/2010
201021011 2041.03-00 General Power v. Not a General Power 05/28/2010
201021011 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 05/28/2010
201021010 2601.00-00 Tax On Generation Skipping Transfers 05/28/2010
201021010 2601.04-00 Transitional Rules 05/28/2010
201021010 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 05/28/2010
201021010 2501.01-00 Gift v. Not a Gift 05/28/2010
201021010 2041.03-00 General Power v. Not a General Power 05/28/2010

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