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
200350012 2055.12-10 Reformations of Nonqualifying Interests 12/12/2003
200350011 1362.04-00 Inadvertent Terminations 12/12/2003
200350010 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 12/12/2003
200350010 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 12/12/2003
200350009 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 12/12/2003
200350009 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 12/12/2003
200350008 1362.02-03 Passive Investment Income 12/12/2003
200350007 1362.01-03 Late Elections 12/12/2003
200350006 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/12/2003
200350006 368.00-00 Definitions Relating to Corporate Reorganizations 12/12/2003
200350005 9100.22-00 Other 12/12/2003
200350005 877.08-00 Ruling Submission by Expatriating Long-Term Resident 12/12/2003
200350004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/12/2003
200350003 1362.01-03 Late Elections 12/12/2003
200350002 355.01-01 Split-Off 12/12/2003
200350001 7702.20-00 Correction of Errors 12/12/2003
200350001 101.05-00 Flexible Premium Contracts Before 1985 12/12/2003
200349009 408.00-00 Individual Retirement Accounts 12/05/2003
200349009 408.06-00 Distributions 12/05/2003
200349008 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/05/2003
200349008 501.03-33 Lessening the Burdens of Government 12/05/2003
200349008 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 12/05/2003
200349008 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 12/05/2003
200349008 513.00-00 Unrelated v. Not Unrelated Trade or Business 12/05/2003
200349007 4945.00-00 Excise Taxes on Taxable Expenditures 12/05/2003