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
200919009 2601.04-03 Amendments to Wills or Revocable Trusts 05/08/2009
200919008 2033.00-00 Property in Which Decedent Had an Interest 05/08/2009
200919008 2038.01-00 Power to Alter or Amend 05/08/2009
200919008 2601.04-03 Amendments to Wills or Revocable Trusts 05/08/2009
200919007 9100.00-00 Extension of Time for Making Certain Elections 05/08/2009
200919007 9100.22-00 Other 05/08/2009
200919007 163.03-00 Limitation on Investment Interest in General 05/08/2009
200919007 163.03-03 Investment Income and Expenses 05/08/2009
200919006 7701.02-00 Partnerships v. Associations 05/08/2009
200919006 9100.00-00 Extension of Time for Making Certain Elections 05/08/2009
200919006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/08/2009
200919005 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 05/08/2009
200919005 2652.00-00 9100.00-00 05/08/2009
200919004 59.00-00 Other Definitions and Special Rules 05/08/2009
200919004 9100.00-00 Extension of Time for Making Certain Elections 05/08/2009
200919003 2056.19-05 Reformation 05/08/2009
200919002 2501.01-00 Gift v. Not a Gift 05/08/2009
200919002 2702.02-02 Personal Residence in Trust 05/08/2009
200919001 1362.04-00 Inadvertent Terminations 05/08/2009
200918024 408.03-00 Rollover Contributions 05/01/2009
200918023 4945.04-04 Grants to Individuals 05/01/2009
200918021 6521.01-01 Offsets 05/01/2009
200918021 6521.06-00 Notice of Deficiency 05/01/2009
200918020 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 05/01/2009
200918020 115.00-00 Income of States, Municipalities, etc. 05/01/2009