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
201938009 9100.00-00 Extension of Time for Making Certain Elections 09/20/2019
201938008 7701.00-00 Definitions 09/20/2019
201938007 1361.01-05 Ineligible Corporation 09/20/2019
201938007 1362.00-00 Election by Small Business Corporation 09/20/2019
201938007 1362.01-00 Eligible v. Ineligible 09/20/2019
201938006 2601.00-00 Tax On Generation Skipping Transfers 09/20/2019
201938005 2601.00-00 Tax On Generation Skipping Transfers 09/20/2019
201938004 2601.00-00 Tax On Generation Skipping Transfers 09/20/2019
201938003 1361.00-00 Definitions 09/20/2019
201938003 1361.03-00 Certain Trusts Permitted as Shareholders 09/20/2019
201938003 1361.03-03 Electing Small Business Trusts 09/20/2019
201938003 1362.00-00 Election by Small Business Corporation 09/20/2019
201938003 1362.02-00 Termination of Election 09/20/2019
201938003 1362.02-02 Ceases to be Small Business Corporation 09/20/2019
201938003 1362.04-00 Inadvertent Terminations 09/20/2019
201938002 2032.00-00 Alternate Valuation 09/20/2019
201938002 9100.00-00 Extension of Time for Making Certain Elections 09/20/2019
201938001 1362.00-00 Election by Small Business Corporation 09/20/2019
201938001 1362.04-00 Inadvertent Terminations 09/20/2019
201938000 6110.00-00 Index for Public Inspection of Written Determination 09/20/2019
201937020 4945.04-04 Grants to Individuals 09/13/2019
201937019 4945.04-04 Grants to Individuals 09/13/2019
201937018 4945.04-04 Grants to Individuals 09/13/2019
201937017 6501.08-00 Waiver of Limitation (Waived v. Not Waived) 09/13/2019
201937016 7871.03-00 Tax Exempt Bonds 09/13/2019

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