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
199929035 38.02-03 Business Credit Carrybacks 07/23/1999
199929034 9999.98-00 Not Able to Identify Under Present List 07/23/1999
199929033 664.03-01 Charitable Remainder Annuity Trust 07/23/1999
199929032 9100.00-00 Extension of Time for Making Certain Elections 07/23/1999
199929032 1361.05-00 Qualified Subchapter S Subsidiary 07/23/1999
199929031 1504.00-00 Definitions 07/23/1999
199929030 1504.00-00 Definitions 07/23/1999
199929029 1362.01-03 Late Elections 07/23/1999
199929028 101.05-00 Flexible Premium Contracts Before 1985 07/23/1999
199929028 808.04-00 Excess Interest 07/23/1999
199929028 7702.10-00 Cash Surrender Value 07/23/1999
199929027 2518.00-00 Disclaimers 07/23/1999
199929027 2518.01-04 Passage Without Direction by Disclaimant 07/23/1999
199929027 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 07/23/1999
199929027 2055.08-00 Disclaimers 07/23/1999
199929026 302.03-00 Complete Termination of Interest 07/23/1999
199929025 6166.03-00 Active Trade or Business 07/23/1999
199929024 9999.98-00 Not Able to Identify Under Present List 07/23/1999
199929023 856.04-00 Rents From Real Property 07/23/1999
199929022 1362.00-00 Election by Small Business Corporation 07/23/1999
199929021 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/23/1999
199929021 2601.00-00 Tax On Generation Skipping Transfers 07/23/1999
199929021 507.00-00 Termination of Private Foundation Status 07/23/1999
199929021 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/23/1999
199929021 643.00-00 Definitions Applicable to Subparts A, B, C, and D 07/23/1999