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
201026031 1362.01-03 Late Elections 07/02/2010
201026030 1362.01-03 Late Elections 07/02/2010
201026029 1362.00-00 Election by Small Business Corporation 07/02/2010
201026029 1362.01-00 Eligible v. Ineligible 07/02/2010
201026029 1362.01-03 Late Elections 07/02/2010
201026028 1362.01-03 Late Elections 07/02/2010
201026027 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/02/2010
201026027 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/02/2010
201026027 2601.00-00 Tax On Generation Skipping Transfers 07/02/2010
201026026 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/02/2010
201026026 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/02/2010
201026026 2601.00-00 Tax On Generation Skipping Transfers 07/02/2010
201026025 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/02/2010
201026025 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/02/2010
201026025 2601.00-00 Tax On Generation Skipping Transfers 07/02/2010
201026024 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/02/2010
201026024 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/02/2010
201026024 2601.00-00 Tax On Generation Skipping Transfers 07/02/2010
201026023 562.00-00 Dividends Eligible v. Not Eligible for Dividends-Paid Deduction 07/02/2010
201026023 851.00-00 Definition of Regulated Investment Company 07/02/2010
201026022 1362.01-03 Late Elections 07/02/2010
201026021 2642.00-00 Inclusion Ratio 07/02/2010
201026021 9100.00-00 Extension of Time for Making Certain Elections 07/02/2010
201026020 2642.00-00 Inclusion Ratio 07/02/2010
201026020 9100.00-00 Extension of Time for Making Certain Elections 07/02/2010

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