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
200840036 197.00-00 Amortization of Goodwill & Certain Other Intangibles 10/03/2008
200840035 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/03/2008
200840034 457.05-00 Eligible Deferred Compensation Plan Defined 10/03/2008
200840033 2601.00-00 Tax On Generation Skipping Transfers 10/03/2008
200840033 9100.00-00 Extension of Time for Making Certain Elections 10/03/2008
200840032 2601.00-00 Tax On Generation Skipping Transfers 10/03/2008
200840032 9100.00-00 Extension of Time for Making Certain Elections 10/03/2008
200840031 168.36-00 Additional First Year Depreciation 10/03/2008
200840030 2055.12-10 Reformations of Nonqualifying Interests 10/03/2008
200840030 2518.00-00 Disclaimers 10/03/2008
200840029 1362.04-00 Inadvertent Terminations 10/03/2008
200840028 856.04-00 Rents From Real Property 10/03/2008
200840027 1362.04-00 Inadvertent Terminations 10/03/2008
200840026 1362.04-00 Inadvertent Terminations 10/03/2008
200840025 1361.03-00 Certain Trusts Permitted as Shareholders 10/03/2008
200840025 675.02-00 Borrowing Without Adequate Consideration 10/03/2008
200840025 678.00-00 Person Other Than Grantor Treated as Substantial Owner 10/03/2008
200840024 2601.04-03 Amendments to Wills or Revocable Trusts 10/03/2008
200840023 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 10/03/2008
200840023 2518.00-00 Disclaimers 10/03/2008
200840022 1362.01-03 Late Elections 10/03/2008
200840021 1362.01-03 Late Elections 10/03/2008
200840020 1502.75-00 Filing Requirements 10/03/2008
200840020 9100.20-00 Section 1502; Election to File Consolidated Return 10/03/2008
200840019 9100.22-00 Other 10/03/2008

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