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
200504002 877.01-00 Principal Purpose--the Avoidance of Tax 01/28/2005
200504001 61.00.00-00 PAYMENT 01/28/2005
200504001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/28/2005
200503036 72.20-04 Substantially Equal Payments 01/21/2005
200503035 402.08-00 Rollover Contributions 01/21/2005
200503034 408.03-00 Rollover Contributions 01/21/2005
200503033 408.03-00 Rollover Contributions 01/21/2005
200503032 402.08-00 Rollover Contributions 01/21/2005
200503031 6702.00-00 Frivolous Income Tax Return 01/21/2005
200503031 6702.01-00 What Constitutes 01/21/2005
200503031 6611.09-00 No Interest Until Return in Processible Form 01/21/2005
200503031 6501.05-00 Fraud--Exception to Period of Limitations (See Also 6653.03-00) 01/21/2005
200503031 6501.05-07 Intent v. No Intent to Defraud 01/21/2005
200503031 7405.00-00 Action for Recovery of Erroneous Refunds 01/21/2005
200503031 6694.00-00 Understatement of Taxpayer's Liability by Income Tax Return Preparer 01/21/2005
200503030 4945.00-00 Excise Taxes on Taxable Expenditures 01/21/2005
200503029 501.25-00 Section 501(c)(25) Organizations 01/21/2005
200503028 501.03-30 Organizational and Operational Tests 01/21/2005
200503027 501.09-03 Inurement 01/21/2005
200503027 4976.01-00 Disqualified Benefits 01/21/2005
200503026 165.00-00 Deductions For Losses 01/21/2005
200503025 2642.00-00 Inclusion Ratio 01/21/2005
200503025 9100.00-00 Extension of Time for Making Certain Elections 01/21/2005
200503024 2518.00-00 Disclaimers 01/21/2005
200503023 41.00-00 Credit for Increasing Research Activities 01/21/2005