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
200626007 2642.00-00 Inclusion Ratio 06/30/2006
200626007 9100.00-00 Extension of Time for Making Certain Elections 06/30/2006
200626006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/30/2006
200626005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/30/2006
200626004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/30/2006
200626003 754.02-00 Timeliness of Election 06/30/2006
200626003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/30/2006
200626002 2518.00-00 Disclaimers 06/30/2006
200626002 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 06/30/2006
200626001 1362.01-03 Late Elections 06/30/2006
200625044 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 06/23/2006
200625043 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 06/23/2006
200625042 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 06/23/2006
200625041 9100.00-00 Extension of Time for Making Certain Elections 06/23/2006
200625040 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 06/23/2006
200625039 408.03-00 Rollover Contributions 06/23/2006
200625038 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 06/23/2006
200625037 408.00-00 Individual Retirement Accounts 06/23/2006
200625036 501.38-00 Legislative and Political Propaganda Activities 06/23/2006
200625036 501.33-00 Private v. Public Interest Served 06/23/2006
200625035 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 06/23/2006
200625034 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 06/23/2006
200625033 501.12-03 Mutual or Cooperative Electric Companies 06/23/2006
200625032 1033.01-00 General Rule 06/23/2006
200625031 61.00.00-00 PAYMENT 06/23/2006