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
200532026 9100.00-00 Extension of Time for Making Certain Elections 08/12/2005
200532025 6041.00-00 Information at Source 08/12/2005
200532024 2601.03-01 Irrevocable Trusts 08/12/2005
200532024 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/12/2005
200532023 9100.00-00 Extension of Time for Making Certain Elections 08/12/2005
200532023 2642.00-00 Inclusion Ratio 08/12/2005
200532022 664.03-02 Charitable Remainder Unitrust 08/12/2005
200532021 2601.00-00 Tax On Generation Skipping Transfers 08/12/2005
200532021 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 08/12/2005
200532021 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 08/12/2005
200532020 9100.22-00 Other 08/12/2005
200532020 1503.04-04 Dual Resident Corporation 08/12/2005
200532019 2601.03-01 Irrevocable Trusts 08/12/2005
200532019 2041.03-00 General Power v. Not a General Power 08/12/2005
200532019 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 08/12/2005
200532018 754.02-00 Timeliness of Election 08/12/2005
200532018 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/12/2005
200532017 9100.00-00 Extension of Time for Making Certain Elections 08/12/2005
200532016 2642.00-00 Inclusion Ratio 08/12/2005
200532016 9100.00-00 Extension of Time for Making Certain Elections 08/12/2005
200532015 985.00-00 Functional Currency 08/12/2005
200532014 1362.01-03 Late Elections 08/12/2005
200532013 1361.03-00 Certain Trusts Permitted as Shareholders 08/12/2005
200532013 1361.03-02 Qualified Subchapter S Trusts 08/12/2005
200532013 1362.04-00 Inadvertent Terminations 08/12/2005