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
200920052 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 05/15/2009
200920051 901.02-00 Amount Allowed 05/15/2009
200920050 6233.02-00 Similar Rules in Certain Cases 05/15/2009
200920049 6231.01-01 Exception for Small Partnerships 05/15/2009
200920048 7609.04-00 Suspension of Statute of Limitations 05/15/2009
200920047 6221.00-00 Tax Treatment Determined At Partnership Level 05/15/2009
200920046 6223.00-00 Notice to Partners of Proceedings 05/15/2009
200920045 6221.00-00 Tax Treatment Determined At Partnership Level 05/15/2009
200920044 6223.02-00 Information for Secretary's Notices 05/15/2009
200920043 905.01-00 Year in Which Credit Taken 05/15/2009
200920043 461.16-00 Accrual of Other Taxes 05/15/2009
200920042 6707.00-00 Failure to Furnish Information Regarding Tax Shelters (See Also 6111.00-00) 05/15/2009
200920041 3231.04-00 Compensation v. Not Compensation 05/15/2009
200920040 6621.01-00 Overpayment and Underpayment Rates 05/15/2009
200920039 6611.00-00 Interest on Overpayments (Interest v. No Interest) 05/15/2009
200920038 6227.00-00 Administrative Adjustments Requests 05/15/2009
200920037 7701.00-00 Definitions 05/15/2009
200920037 9100.00-00 Extension of Time for Making Certain Elections 05/15/2009
200920037 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920036 7701.00-00 Definitions 05/15/2009
200920036 9100.00-00 Extension of Time for Making Certain Elections 05/15/2009
200920036 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920035 7701.00-00 Definitions 05/15/2009
200920035 9100.00-00 Extension of Time for Making Certain Elections 05/15/2009
200920035 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009

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