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
200627026 6427.00-00 Fuels Not Used for Taxable Purposes 07/07/2006
200627026 6427.02-00 Intercity, Local, or School Buses 07/07/2006
200627025 263A.07-00 Change in Method of Accounting under Section 263A 07/07/2006
200627024 1033.02-00 Definition of Involuntary Conversion Events 07/07/2006
200627024 1033.03-00 Property Similar or Related in Service or Use 07/07/2006
200627023 6166.00-00 Extension of Time to Pay Estate Tax 07/07/2006
200627023 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 07/07/2006
200627023 6213.02-00 Jurisdiction of Tax Court 07/07/2006
200627023 7479.00-00 Declaratory Judgments Relating to Eligibility of Estate with Respect to Installment Payments Under Section 6166 07/07/2006
200627023 7479.01-02 Exhaustion of Administrative Remedies 07/07/2006
200627022 351.00-00 Transfer to Corporation Controlled by Transferor 07/07/2006
200627021 264.05-00 Allocation of Interest Expense to Policy Cash Values 07/07/2006
200627020 7701.00-00 Definitions 07/07/2006
200627020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/07/2006
200627019 9100.22-00 Other 07/07/2006
200627018 2632.01-00 Time and Manner of Allocation 07/07/2006
200627018 9100.00-00 Extension of Time for Making Certain Elections 07/07/2006
200627017 2632.01-00 Time and Manner of Allocation 07/07/2006
200627017 9100.00-00 Extension of Time for Making Certain Elections 07/07/2006
200627016 2014.01-00 Limitations of Credit 07/07/2006
200627016 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 07/07/2006
200627015 7701.00-00 Definitions 07/07/2006
200627015 9100.00-00 Extension of Time for Making Certain Elections 07/07/2006
200627014 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 07/07/2006
200627014 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 07/07/2006

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