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
200447015 9100.00-00 Extension of Time for Making Certain Elections 11/19/2004
200447014 9100.00-00 Extension of Time for Making Certain Elections 11/19/2004
200447013 9100.00-00 Extension of Time for Making Certain Elections 11/19/2004
200447012 9100.00-00 Extension of Time for Making Certain Elections 11/19/2004
200447011 9100.00-00 Extension of Time for Making Certain Elections 11/19/2004
200447010 9100.00-00 Extension of Time for Making Certain Elections 11/19/2004
200447009 9100.00-00 Extension of Time for Making Certain Elections 11/19/2004
200447008 9100.00-00 Extension of Time for Making Certain Elections 11/19/2004
200447007 1362.01-03 Late Elections 11/19/2004
200447006 1362.02-03 Passive Investment Income 11/19/2004
200447005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/19/2004
200447004 351.00-00 Transfer to Corporation Controlled by Transferor 11/19/2004
200447004 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 11/19/2004
200447004 1502.50-00 Life and Non-Life 11/19/2004
200447003 1362.04-00 Inadvertent Terminations 11/19/2004
200447002 2601.03-01 Irrevocable Trusts 11/19/2004
200447001 1362.01-03 Late Elections 11/19/2004
200446033 4955.04-00 Political Expenditure 11/12/2004
200446032 408.06-00 Distributions 11/12/2004
200446031 402.03-00 Foreign Situs Trust 11/12/2004
200446030 408.03-00 Rollover Contributions 11/12/2004
200446029 408.03-00 Rollover Contributions 11/12/2004
200446028 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 11/12/2004
200446027 408.03-00 Rollover Contributions 11/12/2004
200446026 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 11/12/2004