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
200521033 2518.01-00 Requirements for a Qualified Disclaimer 05/27/2005
200521033 401.06-00 Required Distributions 05/27/2005
200521033 401.06-02 Employee Dies Before Entire Interest Distributed 05/27/2005
200521032 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 05/27/2005
200521031 1441.01-02 Liability of Withholding Agent 05/27/2005
200521030 9999.98-00 Not Able to Identify Under Present List 05/27/2005
200521029 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/27/2005
200521028 4941.04-00 Definition of Self-Dealing 05/27/2005
200521027 3231.01-00 Employers v. Not Employers 05/27/2005
200521026 6662.00-00 Accuracy-related penalty 05/27/2005
200521025 472.01-00 Election 05/27/2005
200521025 9100.11-00 Section 472; LIFO Election 05/27/2005
200521024 1362.01-03 Late Elections 05/27/2005
200521023 305.13-00 Deemed Distributions 05/27/2005
200521022 9100.01-00 Section 42; Low-Income Housing Credit 05/27/2005
200521021 9100.00-00 Extension of Time for Making Certain Elections 05/27/2005
200521021 1045.00-00 Rollover of Gain from One Qualified Business Stock to Another 05/27/2005
200521021 1202.00-00 50-Percent Exclusion for Gain from Certain Small Business Stocks 05/27/2005
200521020 1362.01-03 Late Elections 05/27/2005
200521019 1362.01-03 Late Elections 05/27/2005
200521018 1502.75-00 Filing Requirements 05/27/2005
200521017 4041.00-00 Special Fuels Tax (Taxable v. Not Taxable) 05/27/2005
200521016 877.00-00 Expatriation to Avoid Tax 05/27/2005
200521015 877.00-00 Expatriation to Avoid Tax 05/27/2005
200521014 6166.00-00 Extension of Time to Pay Estate Tax 05/27/2005