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
200813008 1362.00-00 Election by Small Business Corporation 03/28/2008
200813008 1362.01-00 Eligible v. Ineligible 03/28/2008
200813008 1362.01-03 Late Elections 03/28/2008
200813007 7701.00-00 Definitions 03/28/2008
200813007 9100.00-00 Extension of Time for Making Certain Elections 03/28/2008
200813006 664.03-02 Charitable Remainder Unitrust 03/28/2008
200813006 674.00-00 Power to Control Beneficial Enjoyment 03/28/2008
200813006 2523.00-00 Gift to Spouse (Marital Deduction Allowed v. Not Allowed) 03/28/2008
200813006 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 03/28/2008
200813005 856.04-00 Rents From Real Property 03/28/2008
200813004 2652.01-02 Special Election for QTIP 03/28/2008
200813004 9100.00-00 Extension of Time for Making Certain Elections 03/28/2008
200813004 2642.00-00 Inclusion Ratio 03/28/2008
200813004 2654.03-00 Separate Shares 03/28/2008
200813003 856.07-00 Treatment of Wholly Owned Subsidiaries 03/28/2008
200813002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/28/2008
200813001 2632.00-00 Special Rules for Allocation of GST Exemption 03/28/2008
200813001 9100.00-00 Extension of Time for Making Certain Elections 03/28/2008
200812025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/21/2008
200812024 152.00-00 Dependent Defined 03/21/2008
200812023 704.02-00 Partner's Interest in Partnership 03/21/2008
200812022 2041.01-00 Pre-1942 Powers 03/21/2008
200812022 2601.00-00 Tax On Generation Skipping Transfers 03/21/2008
200812022 2601.04-00 Transitional Rules 03/21/2008
200812021 9100.09-00 Section 442; Accounting Periods 03/21/2008

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