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
200438042 4943.03-00 Definition of Excess Business Holdings 09/17/2004
200438042 4943.03-01 Permitted Holdings 09/17/2004
200438042 4943.04-01 Taxable Period 09/17/2004
200438041 507.00-00 Termination of Private Foundation Status 09/17/2004
200438040 412.06-00 Minimum Funding Waiver 09/17/2004
200438039 412.06-00 Minimum Funding Waiver 09/17/2004
200438038 61.49-01 Capital Gain v. Ordinary Income 09/17/2004
200438037 877.00-00 Expatriation to Avoid Tax 09/17/2004
200438036 2032A.00-00 Valuation of Farm Real Property 09/17/2004
200438035 355.01-00 Spin-Off 09/17/2004
200438035 368.04-00 Assets for Control of Transferee (Type "D") 09/17/2004
200438034 1362.04-00 Inadvertent Terminations 09/17/2004
200438033 216.00-00 Deduction Of Taxes, Interest, And Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder 09/17/2004
200438032 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 09/17/2004
200438031 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 09/17/2004
200438030 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 09/17/2004
200438029 704.01-00 Partnership Agreement 09/17/2004
200438028 2519.00-00 Disposition of Certain Life Estates 09/17/2004
200438028 170.00-00 Charitable, Etc. Contributions and Gifts 09/17/2004
200438027 9100.22-00 Other 09/17/2004
200438027 1503.04-04 Dual Resident Corporation 09/17/2004
200438026 2601.04-00 Transitional Rules 09/17/2004
200438026 61.00-00 Gross Income v. Not Gross Income 09/17/2004
200438026 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/17/2004
200438026 2501.01-00 Gift v. Not a Gift 09/17/2004