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
200226041 2652.01-02 Special Election for QTIP 06/28/2002
200226041 9100.00-00 Extension of Time for Making Certain Elections 06/28/2002
200226040 1362.01-03 Late Elections 06/28/2002
200226040 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/28/2002
200226039 453.08-00 Revocation of Elections 06/28/2002
200226038 1362.01-03 Late Elections 06/28/2002
200226037 1388.00-00 Definitions; Special Rules 06/28/2002
200226036 355.01-01 Split-Off 06/28/2002
200226036 368.04-00 Assets for Control of Transferee (Type "D") 06/28/2002
200226035 42.00-00 Low-Income Housing Credit 06/28/2002
200226035 42.13-02 Credit Allocated Not to Exceed Amount Necessary to Assure Project Feasibility 06/28/2002
200226035 42.14-01 Correction of Administrative Errors and Omissions 06/28/2002
200226034 1362.01-03 Late Elections 06/28/2002
200226033 42.00-00 Low-Income Housing Credit 06/28/2002
200226033 42.13-02 Credit Allocated Not to Exceed Amount Necessary to Assure Project Feasibility 06/28/2002
200226033 42.14-01 Correction of Administrative Errors and Omissions 06/28/2002
200226032 1361.01-04 More than One Class of Stock 06/28/2002
200226031 1361.01-03 Non-Resident Alien as Shareholder 06/28/2002
200226031 661.01-00 Amounts Paid, Credited, or Required to Be Distributed 06/28/2002
200226031 641.03-00 Termination of Estates and Trusts 06/28/2002
200226030 1362.01-03 Late Elections 06/28/2002
200226029 1362.01-03 Late Elections 06/28/2002
200226028 1362.01-03 Late Elections 06/28/2002
200226027 1362.04-00 Inadvertent Terminations 06/28/2002
200226026 2652.01-02 Special Election for QTIP 06/28/2002