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
200006035 1362.01-03 Late Elections 02/11/2000
200006034 6166.03-00 Active Trade or Business 02/11/2000
200006033 3121.04-01 Common Law Tests 02/11/2000
200006033 3401.04-02 Employee v. Not an Employee 02/11/2000
200006032 7702.00-00 Life Insurance Contract Defined 02/11/2000
200006032 7702.20-00 Correction of Errors 02/11/2000
200006031 42.14-01 Correction of Administrative Errors and Omissions 02/11/2000
200006030 7702.00-00 Life Insurance Contract Defined 02/11/2000
200006030 7702.20-00 Correction of Errors 02/11/2000
200006029 468B.06-00 Other Funds 02/11/2000
200006029 162.00-00 Trade or Business (Deductible v. Not Deductible) 02/11/2000
200006029 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 02/11/2000
200006028 9100.00-00 Extension of Time for Making Certain Elections 02/11/2000
200006027 674.05-00 Exception for Independent Trustees 02/11/2000
200006027 2036.02-00 Retention of Right to Designate Who Shall Enjoy Property or Income 02/11/2000
200006027 2038.01-01 Power to Change Beneficiaries or Their Shares 02/11/2000
200006027 2601.03-01 Irrevocable Trusts 02/11/2000
200006026 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 02/11/2000
200006025 1362.04-00 Inadvertent Terminations 02/11/2000
200006024 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 02/11/2000
200006024 1235.02-00 Sale v. License 02/11/2000
200006023 41.00-00 Credit for Increasing Research Activities 02/11/2000
200006022 42.07-00 Qualified Low-Income Housing Project 02/11/2000
200006021 42.07-00 Qualified Low-Income Housing Project 02/11/2000
200006020 42.07-00 Qualified Low-Income Housing Project 02/11/2000

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