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
200428017 1001.02-07 Property Differing Materially 07/09/2004
200428017 1015.03-00 Transfer in Trust After December 31, 1920 07/09/2004
200428017 2501.01-00 Gift v. Not a Gift 07/09/2004
200428017 2601.03-01 Irrevocable Trusts 07/09/2004
200428016 884.00-00 Branch Tax 07/09/2004
200428015 115.00-00 Income of States, Municipalities, etc. 07/09/2004
200428014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/09/2004
200428013 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 07/09/2004
200428012 263.02-01 Oil and Gas Wells (See Also 291.02-01|et seq.) 07/09/2004
200428012 9100.01-00 Section 42; Low-Income Housing Credit 07/09/2004
200428011 263.02-01 Oil and Gas Wells (See Also 291.02-01|et seq.) 07/09/2004
200428011 9100.01-00 Section 42; Low-Income Housing Credit 07/09/2004
200428010 263.02-01 Oil and Gas Wells (See Also 291.02-01|et seq.) 07/09/2004
200428010 9100.01-00 Section 42; Low-Income Housing Credit 07/09/2004
200428009 7701.00-00 Definitions 07/09/2004
200428009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/09/2004
200428008 7701.00-00 Definitions 07/09/2004
200428008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/09/2004
200428007 1503.04-00 Dual Consolidated Loss 07/09/2004
200428007 1503.04-07 Recapture 07/09/2004
200428006 9100.00-00 Extension of Time for Making Certain Elections 07/09/2004
200428006 856.00-00 Definition of Real Estate Investment Trust 07/09/2004
200428005 9100.09-00 Section 442; Accounting Periods 07/09/2004
200428004 1361.03-02 Qualified Subchapter S Trusts 07/09/2004
200428003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/09/2004

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