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
200031027 1362.01-03 Late Elections 08/04/2000
200031026 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 08/04/2000
200031026 702.01-09 Credits 08/04/2000
200031025 482.00-00 Allocation of Income and Deductions Among Taxpayers 08/04/2000
200031024 9100.22-00 Other 08/04/2000
200031023 956.00-00 Investment of Earnings in U.S. Property 08/04/2000
200031022 2601.00-00 Tax On Generation Skipping Transfers 08/04/2000
200031021 7201.00-00 Attempt to Evade or Defeat Tax 08/04/2000
200031020 7430.03-06 Position of United States 08/04/2000
200031019 2601.00-00 Tax On Generation Skipping Transfers 08/04/2000
200031019 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 08/04/2000
200031018 2601.00-00 Tax On Generation Skipping Transfers 08/04/2000
200031018 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 08/04/2000
200031017 2601.00-00 Tax On Generation Skipping Transfers 08/04/2000
200031017 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 08/04/2000
200031016 2601.00-00 Tax On Generation Skipping Transfers 08/04/2000
200031016 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 08/04/2000
200031015 1296.02-01 Definition of Passive Income 08/04/2000
200031015 1296.02-04 Active Insurance Company Exception 08/04/2000
200031014 2601.00-00 Tax On Generation Skipping Transfers 08/04/2000
200031014 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 08/04/2000
200031013 2601.00-00 Tax On Generation Skipping Transfers 08/04/2000
200031013 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 08/04/2000
200031012 2601.00-00 Tax On Generation Skipping Transfers 08/04/2000
200031012 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 08/04/2000

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