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
200537033 3231.01-00 Employers v. Not Employers 09/16/2005
200537032 3231.01-00 Employers v. Not Employers 09/16/2005
200537031 3231.01-00 Employers v. Not Employers 09/16/2005
200537030 3231.01-00 Employers v. Not Employers 09/16/2005
200537029 6501.07-00 Omission of Income (25% Rule)--Exception to Period of Limitations 09/16/2005
200537029 6229.03-01 6 Years for 3 Years 09/16/2005
200537028 9100.00-00 Extension of Time for Making Certain Elections 09/16/2005
200537028 7701.01-00 Associations v. Corporations 09/16/2005
200537028 1362.01-03 Late Elections 09/16/2005
200537027 2642.00-00 Inclusion Ratio 09/16/2005
200537027 9100.22-00 Other 09/16/2005
200537026 108.04-03 Indebtedness Contributed to Capital 09/16/2005
200537026 108.04-05 Debt Satisfied by Corporation's Stock 09/16/2005
200537025 61.00.00-00 PAYMENT 09/16/2005
200537025 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/16/2005
200537025 2601.00-00 Tax On Generation Skipping Transfers 09/16/2005
200537024 877.00-00 Expatriation to Avoid Tax 09/16/2005
200537023 877.00-00 Expatriation to Avoid Tax 09/16/2005
200537022 9100.22-00 Other 09/16/2005
200537022 1503.04-04 Dual Resident Corporation 09/16/2005
200537021 9100.22-00 Other 09/16/2005
200537021 1503.04-00 Dual Consolidated Loss 09/16/2005
200537020 2522.02-04 Guaranteed Annuity and Unitrust Interests 09/16/2005
200537020 2033.01-00 Interest v. No Interest at Time of Death 09/16/2005
200537020 2036.02-02 Power in Decedent as Trustee 09/16/2005