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
200723020 9100.01-00 Section 42; Low-Income Housing Credit 06/08/2007
200723020 42.00-00 Low-Income Housing Credit 06/08/2007
200723019 9100.01-00 Section 42; Low-Income Housing Credit 06/08/2007
200723019 42.00-00 Low-Income Housing Credit 06/08/2007
200723018 9100.01-00 Section 42; Low-Income Housing Credit 06/08/2007
200723018 42.00-00 Low-Income Housing Credit 06/08/2007
200723017 9100.01-00 Section 42; Low-Income Housing Credit 06/08/2007
200723017 42.00-00 Low-Income Housing Credit 06/08/2007
200723016 1362.01-03 Late Elections 06/08/2007
200723015 856.01-00 Income Requirements 06/08/2007
200723014 61.00-00 Gross Income v. Not Gross Income 06/08/2007
200723014 643.05-00 Treatment of Property Distributed in Kind 06/08/2007
200723014 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 06/08/2007
200723014 662.00-00 Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus 06/08/2007
200723014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/08/2007
200723014 2519.00-00 Disposition of Certain Life Estates 06/08/2007
200723013 7701.00-00 Definitions 06/08/2007
200723013 9100.00-00 Extension of Time for Making Certain Elections 06/08/2007
200723012 1362.04-00 Inadvertent Terminations 06/08/2007
200723011 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 06/08/2007
200723010 9100.22-00 Other 06/08/2007
200723010 1503.04-04 Dual Resident Corporation 06/08/2007
200723009 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 06/08/2007
200723009 9100.00-00 Extension of Time for Making Certain Elections 06/08/2007
200723009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/08/2007