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
200839026 2601.04-03 Amendments to Wills or Revocable Trusts 09/26/2008
200839025 2601.04-03 Amendments to Wills or Revocable Trusts 09/26/2008
200839024 355.01-00 Spin-Off 09/26/2008
200839024 368.04-00 Assets for Control of Transferee (Type "D") 09/26/2008
200839023 1361.01-03 Non-Resident Alien as Shareholder 09/26/2008
200839022 2632.00-00 Special Rules for Allocation of GST Exemption 09/26/2008
200839022 9100.00-00 Extension of Time for Making Certain Elections 09/26/2008
200839021 2632.00-00 Special Rules for Allocation of GST Exemption 09/26/2008
200839021 9100.00-00 Extension of Time for Making Certain Elections 09/26/2008
200839020 2632.00-00 Special Rules for Allocation of GST Exemption 09/26/2008
200839020 9100.00-00 Extension of Time for Making Certain Elections 09/26/2008
200839019 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 09/26/2008
200839019 2056.07-00 Qualified Terminable Interest Property 09/26/2008
200839019 9100.22-00 Other 09/26/2008
200839018 1362.01-03 Late Elections 09/26/2008
200839017 368.00-00 Definitions Relating to Corporate Reorganizations 09/26/2008
200839017 368.06-00 Change in Identity, etc. (Type "F") 09/26/2008
200839017 1361.00-00 Definitions 09/26/2008
200839017 1361.01-04 More than One Class of Stock 09/26/2008
200839016 1362.01-00 Eligible v. Ineligible 09/26/2008
200839016 1362.01-03 Late Elections 09/26/2008
200839015 83.02-04 Revocability of Election 09/26/2008
200839014 1361.03-02 Qualified Subchapter S Trusts 09/26/2008
200839013 468A.04-00 Ruling Amount 09/26/2008
200839012 1362.02-03 Passive Investment Income 09/26/2008

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