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
200438026 2511.00-00 Transfers in General (Gift v. Not a Gift) 09/17/2004
200438025 9100.01-00 Section 42; Low-Income Housing Credit 09/17/2004
200438024 9100.09-00 Section 442; Accounting Periods 09/17/2004
200438023 1362.01-03 Late Elections 09/17/2004
200438022 9100.22-00 Other 09/17/2004
200438022 1503.04-04 Dual Resident Corporation 09/17/2004
200438021 468A.04-02 Revised Schedules 09/17/2004
200438021 468A.03-04 Formulas or Other Methods 09/17/2004
200438020 468A.04-02 Revised Schedules 09/17/2004
200438019 468A.04-02 Revised Schedules 09/17/2004
200438019 468A.03-04 Formulas or Other Methods 09/17/2004
200438018 468A.04-02 Revised Schedules 09/17/2004
200438017 468A.04-02 Revised Schedules 09/17/2004
200438016 468A.04-02 Revised Schedules 09/17/2004
200438016 468A.03-04 Formulas or Other Methods 09/17/2004
200438015 1504.01-00 Affiliated Group v. Not an Affiliated Group 09/17/2004
200438014 2032.00-00 Alternate Valuation 09/17/2004
200438014 9100.00-00 Extension of Time for Making Certain Elections 09/17/2004
200438013 468A.04-02 Revised Schedules 09/17/2004
200438012 2601.00-00 Tax On Generation Skipping Transfers 09/17/2004
200438012 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 09/17/2004
200438012 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/17/2004
200438012 61.14-00 Property Transactions 09/17/2004
200438012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/17/2004
200438011 9100.09-00 Section 442; Accounting Periods 09/17/2004