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
200017014 1361.03-02 Qualified Subchapter S Trusts 04/28/2000
200017014 1362.02-02 Ceases to be Small Business Corporation 04/28/2000
200017014 1362.04-00 Inadvertent Terminations 04/28/2000
200017013 2632.00-00 Special Rules for Allocation of GST Exemption 04/28/2000
200017012 9100.09-00 Section 442; Accounting Periods 04/28/2000
200017011 1256.01-00 Treatment of Gain or Loss on Section 1256 Contracts 04/28/2000
200017010 704.01-04 Section 704(c) Considerations 04/28/2000
200017009 704.01-04 Section 704(c) Considerations 04/28/2000
200017008 704.01-04 Section 704(c) Considerations 04/28/2000
200017007 704.01-04 Section 704(c) Considerations 04/28/2000
200017006 50.30.10-00 LEVY: Sale: Notice 04/28/2000
200017005 2601.00-00 Tax On Generation Skipping Transfers 04/28/2000
200017004 2601.00-00 Tax On Generation Skipping Transfers 04/28/2000
200017003 6621.01-00 Overpayment and Underpayment Rates 04/28/2000
200017002 351.00-00 Transfer to Corporation Controlled by Transferor 04/28/2000
200017002 832.04-00 Underwriting Income 04/28/2000
200016028 4945.00-00 Excise Taxes on Taxable Expenditures 04/21/2000
200016027 507.03-00 Termination Under Section 507(b)(1)(A) 04/21/2000
200016027 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 04/21/2000
200016027 4941.00-00 Excise Taxes on Acts of Self-Dealing 04/21/2000
200016027 4942.00-00 Taxes on Failure to Distribute Income 04/21/2000
200016027 4944.00-00 Excise Tax on "Jeopardizing" Investments 04/21/2000
200016027 4945.00-00 Excise Taxes on Taxable Expenditures 04/21/2000
200016026 4942.03-05 Qualifying Distribution 04/21/2000
200016026 4942.03-07 Set-Asides 04/21/2000

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