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
200718012 9100.00-00 Extension of Time for Making Certain Elections 05/04/2007
200718012 7701.00-00 Definitions 05/04/2007
200718011 1362.04-00 Inadvertent Terminations 05/04/2007
200718010 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 05/04/2007
200718009 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 05/04/2007
200718008 468A.01-00 In General 05/04/2007
200718007 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 05/04/2007
200718006 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 05/04/2007
200718005 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 05/04/2007
200718004 1400B.00-00 Zero Percent Capital Gains Rate 05/04/2007
200718003 9100.22-00 Other 05/04/2007
200718003 1503.04-04 Dual Resident Corporation 05/04/2007
200718002 141.00-00 Private Activity Bond; Qualified Bond 05/04/2007
200718002 103.02-02 On Behalf Of 05/04/2007
200718001 9100.22-00 Other 05/04/2007
200718001 1502.98-00 Application of Section 382 with Respect to a Consolidated Group 05/04/2007
200717036 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/27/2007
200717036 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 04/27/2007
200717035 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/27/2007
200717035 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 04/27/2007
200717034 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/27/2007
200717034 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 04/27/2007
200717033 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/27/2007
200717033 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 04/27/2007
200717032 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/27/2007