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
201026019 9100.00-00 Extension of Time for Making Certain Elections 07/02/2010
201026019 2642.00-00 Inclusion Ratio 07/02/2010
201026019 2652.01-02 Special Election for QTIP 07/02/2010
201026018 61.00-00 Gross Income v. Not Gross Income 07/02/2010
201026018 643.00-00 Definitions Applicable to Subparts A, B, C, and D 07/02/2010
201026018 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/02/2010
201026018 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 07/02/2010
201026018 1223.00-00 Holding Period of Capital Assets 07/02/2010
201026018 2601.00-00 Tax On Generation Skipping Transfers 07/02/2010
201026017 851.02-00 Gross Income Requirement 07/02/2010
201026016 1362.01-03 Late Elections 07/02/2010
201026015 7701.00-00 Definitions 07/02/2010
201026015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/02/2010
201026014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/02/2010
201026014 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/02/2010
201026014 2601.00-00 Tax On Generation Skipping Transfers 07/02/2010
201026013 42.00-00 Low-Income Housing Credit 07/02/2010
201026013 9100.01-00 Section 42; Low-Income Housing Credit 07/02/2010
201026012 42.00-00 Low-Income Housing Credit 07/02/2010
201026012 9100.01-00 Section 42; Low-Income Housing Credit 07/02/2010
201026011 42.00-00 Low-Income Housing Credit 07/02/2010
201026011 9100.01-00 Section 42; Low-Income Housing Credit 07/02/2010
201026010 368.06-00 Change in Identity, etc. (Type "F") 07/02/2010
201026010 368.01-00 Statutory Merger or Consolidation (Type "A") 07/02/2010
201026010 351.00-00 Transfer to Corporation Controlled by Transferor 07/02/2010

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