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
200949013 9100.00-00 Extension of Time for Making Certain Elections 12/04/2009
200949012 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 12/04/2009
200949012 678.00-00 Person Other Than Grantor Treated as Substantial Owner 12/04/2009
200949011 468A.04-00 Ruling Amount 12/04/2009
200949010 7701.00-00 Definitions 12/04/2009
200949010 9100.00-00 Extension of Time for Making Certain Elections 12/04/2009
200949009 2056A.04-00 Effective Election 12/04/2009
200949009 9100.00-00 Extension of Time for Making Certain Elections 12/04/2009
200949008 2601.00-00 Tax On Generation Skipping Transfers 12/04/2009
200949008 9100.00-00 Extension of Time for Making Certain Elections 12/04/2009
200949007 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 12/04/2009
200949007 165.03-00 Limitations on Losses of Individuals - Transaction Entered Into For Profit 12/04/2009
200949007 1.11-00 Maximum Capital Gains Rate 12/04/2009
200949007 1092.02-01 Defined 12/04/2009
200949006 2601.00-00 Tax On Generation Skipping Transfers 12/04/2009
200949006 9100.00-00 Extension of Time for Making Certain Elections 12/04/2009
200949005 162.36-04 Performance-Based Compensation 12/04/2009
200949004 2042.00-00 Proceeds of Life Insurance (Included v. Not Included in Gross Estate) 12/04/2009
200949004 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 12/04/2009
200949003 1362.01-03 Late Elections 12/04/2009
200949002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/04/2009
200949002 7701.00-00 Definitions 12/04/2009
200949001 6324.00-00 Special Liens for Estate and Gift Tax 12/04/2009
200948065 408.00-00 Individual Retirement Accounts 11/27/2009
200948064 408.03-00 Rollover Contributions 11/27/2009

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