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
200733021 1503.04-04 Dual Resident Corporation 08/17/2007
200733020 9100.22-00 Other 08/17/2007
200733020 1503.04-04 Dual Resident Corporation 08/17/2007
200733019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/17/2007
200733018 7701.00-00 Definitions 08/17/2007
200733018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/17/2007
200733017 7701.00-00 Definitions 08/17/2007
200733017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/17/2007
200733016 7701.00-00 Definitions 08/17/2007
200733016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/17/2007
200733015 1362.04-00 Inadvertent Terminations 08/17/2007
200733014 664.00-00 Charitable Remainder Trusts 08/17/2007
200733014 507.00-00 Termination of Private Foundation Status 08/17/2007
200733014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/17/2007
200733014 4941.00-00 Excise Taxes on Acts of Self-Dealing 08/17/2007
200733013 671.02-00 Persons Treated as Grantors 08/17/2007
200733013 7701.03-00 Association v. Trust 08/17/2007
200733012 2041.01-00 Pre-1942 Powers 08/17/2007
200733012 2041.05-00 Exercise of Powers 08/17/2007
200733012 2514.01-00 Power Created on or Before October 21, 1942 08/17/2007
200733012 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 08/17/2007
200733011 2041.01-00 Pre-1942 Powers 08/17/2007
200733011 2041.05-00 Exercise of Powers 08/17/2007
200733011 2514.01-00 Power Created on or Before October 21, 1942 08/17/2007
200733011 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 08/17/2007