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
200745012 897.00-00 Disposition of Investment in United States Real Property 11/09/2007
200745012 1445.02-08 Transferred Interest In a Domestic Corporation That Is Not a U.S. Real Property Holding Corporation (See Also 897.02) 11/09/2007
200745012 9100.00-00 Extension of Time for Making Certain Elections 11/09/2007
200745012 9100.22-00 Other 11/09/2007
200745011 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 11/09/2007
200745010 1362.01-03 Late Elections 11/09/2007
200745009 83.02-04 Revocability of Election 11/09/2007
200745008 851.02-00 Gross Income Requirement 11/09/2007
200745007 9100.09-00 Section 442; Accounting Periods 11/09/2007
200745006 7702.10-00 Cash Surrender Value 11/09/2007
200745005 2642.00-00 Inclusion Ratio 11/09/2007
200745005 9100.00-00 Extension of Time for Making Certain Elections 11/09/2007
200745004 302.03-00 Complete Termination of Interest 11/09/2007
200745004 1001.02-00 Amount Realized 11/09/2007
200745003 1001.02-00 Amount Realized 11/09/2007
200745003 302.03-00 Complete Termination of Interest 11/09/2007
200745002 302.03-00 Complete Termination of Interest 11/09/2007
200745002 1001.02-00 Amount Realized 11/09/2007
200745001 302.03-00 Complete Termination of Interest 11/09/2007
200745001 1001.02-00 Amount Realized 11/09/2007
200744022 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 11/02/2007
200744021 409.01-09 Definition of Employer Securities 11/02/2007
200744020 2601.00-00 Tax On Generation Skipping Transfers 11/02/2007
200744020 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 11/02/2007
200744020 2041.02-00 Post-1942 Powers 11/02/2007