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
200621020 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 05/26/2006
200621020 501.03-08 Educational Organizations 05/26/2006
200621019 29.04-00 (Redesignated as Section 45K) Special Rules 05/26/2006
200621018 09.08.11-00 BANKRUPTCY CODE CASES: Automatic stay: Tax court proceeding 05/26/2006
200621018 6015.00-00 Innocent spouse (including Sections 66, 6013) 05/26/2006
200621017 3231.01-00 Employers v. Not Employers 05/26/2006
200621016 2601.00-00 Tax On Generation Skipping Transfers 05/26/2006
200621015 9100.20-00 Section 1502; Election to File Consolidated Return 05/26/2006
200621014 1362.01-03 Late Elections 05/26/2006
200621013 9100.22-00 Other 05/26/2006
200621013 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 05/26/2006
200621012 368.03-00 Stock for Property (Type "C") 05/26/2006
200621012 368.03-01 Substantially All the Property 05/26/2006
200621012 368.13-00 Transactions Involving Two or More Investment Companies 05/26/2006
200621011 368.03-00 Stock for Property (Type "C") 05/26/2006
200621011 368.03-01 Substantially All the Property 05/26/2006
200621011 368.13-00 Transactions Involving Two or More Investment Companies 05/26/2006
200621010 7871.00-00 Indian Tribal Governments Treated As States For Certain Purposes 05/26/2006
200621009 1362.04-00 Inadvertent Terminations 05/26/2006
200621008 1362.04-00 Inadvertent Terminations 05/26/2006
200621007 9100.22-00 Other 05/26/2006
200621007 1503.04-04 Dual Resident Corporation 05/26/2006
200621006 2601.00-00 Tax On Generation Skipping Transfers 05/26/2006
200621005 2601.00-00 Tax On Generation Skipping Transfers 05/26/2006
200621004 9100.22-00 Other 05/26/2006

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