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
200842031 1362.01-03 Late Elections 10/17/2008
200842030 1362.01-03 Late Elections 10/17/2008
200842029 368.01-01 Using Stock of Corporation Controlling Acquiring Corporation 10/17/2008
200842029 368.07-00 Business Purpose Rule 10/17/2008
200842028 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/17/2008
200842027 1502.21-00 Consolidated Net Operating Loss Deduction 10/17/2008
200842027 9100.22-00 Other 10/17/2008
200842026 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/17/2008
200842025 1503.04-00 Dual Consolidated Loss 10/17/2008
200842025 9100.00-00 Extension of Time for Making Certain Elections 10/17/2008
200842025 9100.22-00 Other 10/17/2008
200842024 1362.01-03 Late Elections 10/17/2008
200842023 1362.04-00 Inadvertent Terminations 10/17/2008
200842022 1362.04-00 Inadvertent Terminations 10/17/2008
200842021 468A.01-00 In General 10/17/2008
200842020 856.00-00 Definition of Real Estate Investment Trust 10/17/2008
200842020 9100.00-00 Extension of Time for Making Certain Elections 10/17/2008
200842019 1031.02-00 Like Kind Property 10/17/2008
200842019 1031.03-00 Like Kind Real Estate 10/17/2008
200842018 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 10/17/2008
200842018 2056.19-00 Disallowance of Deduction Where Surviving Spouse Not U.S. Citizen 10/17/2008
200842018 2056.19-01 Exception For Qualified Domestic Trust 10/17/2008
200842018 9100.00-00 Extension of Time for Making Certain Elections 10/17/2008
200842017 2601.00-00 Tax On Generation Skipping Transfers 10/17/2008
200842017 9100.00-00 Extension of Time for Making Certain Elections 10/17/2008

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