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
200715011 3231.01-00 Employers v. Not Employers 04/13/2007
200715010 3231.01-00 Employers v. Not Employers 04/13/2007
200715009 9100.00-00 Extension of Time for Making Certain Elections 04/13/2007
200715009 2642.00-00 Inclusion Ratio 04/13/2007
200715008 9100.00-00 Extension of Time for Making Certain Elections 04/13/2007
200715008 2642.00-00 Inclusion Ratio 04/13/2007
200715007 447.06-00 Suspense Account For Family Corporation 04/13/2007
200715006 1035.00-00 Exchanges of Insurance Policies 04/13/2007
200715005 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 04/13/2007
200715005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/13/2007
200715005 2501.01-00 Gift v. Not a Gift 04/13/2007
200715004 355.01-00 Spin-Off 04/13/2007
200715003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/13/2007
200715002 2632.01-00 Time and Manner of Allocation 04/13/2007
200715001 2642.00-00 Inclusion Ratio 04/13/2007
200715001 9100.00-00 Extension of Time for Making Certain Elections 04/13/2007
200714030 408.00-00 Individual Retirement Accounts 04/06/2007
200714029 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 04/06/2007
200714028 501.06-01 Performance of Particular Services for Members 04/06/2007
200714027 501.04-02 Prepaid Medical Care Association (See Also 0501.03-10) 04/06/2007
200714026 501.03-21 Research Organizations 04/06/2007
200714026 501.03-24 Scientific Organizations 04/06/2007
200714025 4947.02-00 Split-Interest Trusts 04/06/2007
200714024 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 04/06/2007
200714024 509.00-00 Private Foundation Defined 04/06/2007