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
200906009 9100.00-00 Extension of Time for Making Certain Elections 02/06/2009
200906009 1045.00-00 Rollover of Gain from One Qualified Business Stock to Another 02/06/2009
200906008 642.03-00 Charitable Deduction 02/06/2009
200906007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/06/2009
200906006 1502.13-00 Intercompany Transactions 02/06/2009
200906006 1502.50-00 Life and Non-Life 02/06/2009
200906005 1362.01-03 Late Elections 02/06/2009
200906004 3231.01-00 Employers v. Not Employers 02/06/2009
200906003 1362.01-03 Late Elections 02/06/2009
200906002 7701.00-00 Definitions 02/06/2009
200906002 9100.00-00 Extension of Time for Making Certain Elections 02/06/2009
200906001 7702.00-00 Life Insurance Contract Defined 02/06/2009
200906001 7702A.00-00 Modified Endowment Contracts 02/06/2009
200905040 402.08-00 Rollover Contributions 01/30/2009
200905040 402.08-05 By a Surviving Spouse 01/30/2009
200905039 9100.00-00 Extension of Time for Making Certain Elections 01/30/2009
200905038 408.03-00 Rollover Contributions 01/30/2009
200905037 408.03-00 Rollover Contributions 01/30/2009
200905036 408.03-00 Rollover Contributions 01/30/2009
200905035 408.03-00 Rollover Contributions 01/30/2009
200905034 9100.00-00 Extension of Time for Making Certain Elections 01/30/2009
200905034 408A.00-00 Roth IRA 01/30/2009
200905033 501.03-24 Scientific Organizations 01/30/2009
200905032 4945.04-04 Grants to Individuals 01/30/2009
200905031 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 01/30/2009