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
200617018 162.36-06 Disclosure to Shareholders 04/28/2006
200617017 7701.00-00 Definitions 04/28/2006
200617017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/28/2006
200617016 9100.22-00 Other 04/28/2006
200617016 1503.04-04 Dual Resident Corporation 04/28/2006
200617015 9100.12-00 Section 663; Special Rules Applicable to Sections 661 and 662 04/28/2006
200617015 663.04-00 65-Day Rule 04/28/2006
200617014 9100.00-00 Extension of Time for Making Certain Elections 04/28/2006
200617013 9100.00-00 Extension of Time for Making Certain Elections 04/28/2006
200617012 1361.03-02 Qualified Subchapter S Trusts 04/28/2006
200617012 1362.04-00 Inadvertent Terminations 04/28/2006
200617011 9100.00-00 Extension of Time for Making Certain Elections 04/28/2006
200617011 7701.00-00 Definitions 04/28/2006
200617010 29.00-00 (Redesignated as Section 45K) Credits for Producing Fuel From a Nonconventional Source 04/28/2006
200617009 29.00-00 (Redesignated as Section 45K) Credits for Producing Fuel From a Nonconventional Source 04/28/2006
200617008 2042.00-00 Proceeds of Life Insurance (Included v. Not Included in Gross Estate) 04/28/2006
200617008 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 04/28/2006
200617007 9100.22-00 Other 04/28/2006
200617007 1503.04-04 Dual Resident Corporation 04/28/2006
200617006 1361.01-04 More than One Class of Stock 04/28/2006
200617005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/28/2006
200617004 643.01-00 Distributable Net Income 04/28/2006
200617003 42.10-05 No Recapture on Disposition Where Bond Posted 04/28/2006
200617002 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/28/2006
200617002 2511.00-00 Transfers in General (Gift v. Not a Gift) 04/28/2006

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