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
200236027 170.12-07 Expectation of Benefit 09/06/2002
200236027 301.07-00 Constructive Dividend 09/06/2002
200236026 1031.05-00 Deferred Exchanges 09/06/2002
200236025 6402.00-00 Authority to Make Credits or Refunds 09/06/2002
200236024 118.01-02 Nonshareholder Contributions 09/06/2002
200236024 118.02-00 Contributions in Aid of Construction 09/06/2002
200236023 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 09/06/2002
200236023 9114.03-19 Ireland 09/06/2002
200236022 132.03-00 Working Condition Fringe 09/06/2002
200236021 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 09/06/2002
200236021 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 09/06/2002
200236021 2519.00-00 Disposition of Certain Life Estates 09/06/2002
200236021 2652.00-00 Other Definitions 09/06/2002
200236020 2642.00-00 Inclusion Ratio 09/06/2002
200236020 9100.00-00 Extension of Time for Making Certain Elections 09/06/2002
200236019 2642.00-00 Inclusion Ratio 09/06/2002
200236019 9100.00-00 Extension of Time for Making Certain Elections 09/06/2002
200236018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/06/2002
200236017 9100.00-00 Extension of Time for Making Certain Elections 09/06/2002
200236017 2056.07-01 Effective Election 09/06/2002
200236016 2642.00-00 Inclusion Ratio 09/06/2002
200236016 9100.00-00 Extension of Time for Making Certain Elections 09/06/2002
200236015 1362.01-03 Late Elections 09/06/2002
200236015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/06/2002
200236014 104.02-00 Workmen's Compensation 09/06/2002

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