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
200449026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/03/2004
200449025 9100.22-00 Other 12/03/2004
200449025 1503.04-00 Dual Consolidated Loss 12/03/2004
200449024 9100.00-00 Extension of Time for Making Certain Elections 12/03/2004
200449024 2652.01-02 Special Election for QTIP 12/03/2004
200449023 754.02-00 Timeliness of Election 12/03/2004
200449023 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/03/2004
200449022 2642.01-00 Inclusion Ratio Defined 12/03/2004
200449022 2513.00-00 Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) 12/03/2004
200449022 9100.00-00 Extension of Time for Making Certain Elections 12/03/2004
200449021 1362.00-00 Election by Small Business Corporation 12/03/2004
200449020 2601.00-00 Tax On Generation Skipping Transfers 12/03/2004
200449020 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/03/2004
200449019 2601.00-00 Tax On Generation Skipping Transfers 12/03/2004
200449019 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/03/2004
200449018 115.00-00 Income of States, Municipalities, etc. 12/03/2004
200449017 72.07-00 Amounts Not Receivable as Annuities 12/03/2004
200449017 72.21-00 Annuity Contracts Not Held By Natural Persons 12/03/2004
200449016 72.21-00 Annuity Contracts Not Held By Natural Persons 12/03/2004
200449015 72.21-00 Annuity Contracts Not Held By Natural Persons 12/03/2004
200449014 72.07-00 Amounts Not Receivable as Annuities 12/03/2004
200449014 72.21-00 Annuity Contracts Not Held By Natural Persons 12/03/2004
200449013 72.21-00 Annuity Contracts Not Held By Natural Persons 12/03/2004
200449012 162.36-00 Million Dollar Cap - Executive Employee Compensation 12/03/2004
200449011 72.21-00 Annuity Contracts Not Held By Natural Persons 12/03/2004

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