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
200414006 9100.00-00 Extension of Time for Making Certain Elections 04/02/2004
200414005 9100.00-00 Extension of Time for Making Certain Elections 04/02/2004
200414004 1362.04-00 Inadvertent Terminations 04/02/2004
200414003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/02/2004
200414002 2642.00-00 Inclusion Ratio 04/02/2004
200414002 9100.00-00 Extension of Time for Making Certain Elections 04/02/2004
200414001 338.02-00 Qualified Stock Purchase 04/02/2004
200413015 509.02-02 Supporting Organizations 03/26/2004
200413015 513.00-00 Unrelated v. Not Unrelated Trade or Business 03/26/2004
200413015 501.03-02 Foundations 03/26/2004
200413014 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 03/26/2004
200413014 509.00-00 Private Foundation Defined 03/26/2004
200413014 4958.00-00 Excess Benefit Transaction 03/26/2004
200413013 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 03/26/2004
200413013 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 03/26/2004
200413012 148.00-00 Arbitrage 03/26/2004
200413011 2044.01-01 Deduction Allowed with Respect to Transfer of Property to Decedent under Section 2056 or 2523 03/26/2004
200413011 2056.07-03 Qualifying Interest 03/26/2004
200413011 2519.00-00 Disposition of Certain Life Estates 03/26/2004
200413011 2523.06-03 Treatment of Interest Retained by Donor Spouse 03/26/2004
200413010 103.02-00 State and Local 03/26/2004
200413009 1362.02-03 Passive Investment Income 03/26/2004
200413008 1362.02-03 Passive Investment Income 03/26/2004
200413007 457.11-00 Grandfather Clause 03/26/2004
200413006 7701.00-00 Definitions 03/26/2004

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