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
200802003 115.00-00 Income of States, Municipalities, etc. 01/11/2008
200802002 1361.01-04 More than One Class of Stock 01/11/2008
200802002 1362.01-00 Eligible v. Ineligible 01/11/2008
200802002 1362.04-00 Inadvertent Terminations 01/11/2008
200802001 754.02-00 Timeliness of Election 01/11/2008
200802001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/11/2008
200801041 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/04/2008
200801040 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 01/04/2008
200801039 162.05-11 Interest 01/04/2008
200801039 461.08-01 Accrual Basis 01/04/2008
200801038 216.00-00 Deduction Of Taxes, Interest, And Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder 01/04/2008
200801037 1362.02-03 Passive Investment Income 01/04/2008
200801036 2601.03-01 Irrevocable Trusts 01/04/2008
200801035 2601.03-01 Irrevocable Trusts 01/04/2008
200801034 2601.03-01 Irrevocable Trusts 01/04/2008
200801033 2601.03-01 Irrevocable Trusts 01/04/2008
200801032 2601.03-01 Irrevocable Trusts 01/04/2008
200801031 2601.03-01 Irrevocable Trusts 01/04/2008
200801030 2601.03-01 Irrevocable Trusts 01/04/2008
200801029 2601.03-01 Irrevocable Trusts 01/04/2008
200801028 2601.03-01 Irrevocable Trusts 01/04/2008
200801027 2601.03-01 Irrevocable Trusts 01/04/2008
200801026 2601.03-01 Irrevocable Trusts 01/04/2008
200801025 2601.03-01 Irrevocable Trusts 01/04/2008
200801024 2601.03-01 Irrevocable Trusts 01/04/2008