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
200548021 1361.01-04 More than One Class of Stock 12/02/2005
200548020 469.03-03 Definition of Activity 12/02/2005
200548020 9100.00-00 Extension of Time for Making Certain Elections 12/02/2005
200548019 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 12/02/2005
200548019 9100.00-00 Extension of Time for Making Certain Elections 12/02/2005
200548018 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/02/2005
200548018 2601.00-00 Tax On Generation Skipping Transfers 12/02/2005
200548017 2652.01-02 Special Election for QTIP 12/02/2005
200548017 9100.00-00 Extension of Time for Making Certain Elections 12/02/2005
200548016 9100.20-00 Section 1502; Election to File Consolidated Return 12/02/2005
200548015 1362.01-03 Late Elections 12/02/2005
200548014 1362.04-00 Inadvertent Terminations 12/02/2005
200548013 9100.00-00 Extension of Time for Making Certain Elections 12/02/2005
200548012 1362.04-00 Inadvertent Terminations 12/02/2005
200548011 9100.00-00 Extension of Time for Making Certain Elections 12/02/2005
200548011 1361.05-00 Qualified Subchapter S Subsidiary 12/02/2005
200548010 9100.00-00 Extension of Time for Making Certain Elections 12/02/2005
200548010 2057.00-00 Bequests, Etc. to Certain Minor Children (Repealed 1981) 12/02/2005
200548009 9100.22-00 Other 12/02/2005
200548009 1503.04-04 Dual Resident Corporation 12/02/2005
200548008 1362.01-03 Late Elections 12/02/2005
200548007 9100.22-00 Other 12/02/2005
200548007 1503.04-00 Dual Consolidated Loss 12/02/2005
200548006 1362.01-03 Late Elections 12/02/2005
200548006 7701.00-00 Definitions 12/02/2005