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
201852013 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/01/2019
201852012 4942.03-02 Distributable Amount 02/01/2019
201852012 4942.03-05 Qualifying Distribution 02/01/2019
201852012 9100.00-00 Extension of Time for Making Certain Elections 02/01/2019
201852011 1361.00-00 Definitions 02/01/2019
201852011 1361.05-00 Qualified Subchapter S Subsidiary 02/01/2019
201852011 9100.00-00 Extension of Time for Making Certain Elections 02/01/2019
201852010 7701.00-00 Definitions 02/01/2019
201852010 9100.00-00 Extension of Time for Making Certain Elections 02/01/2019
201852010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/01/2019
201852009 1014.00-00 Basis of Property Acquired From a Decedent 02/01/2019
201852009 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/01/2019
201852009 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/01/2019
201852009 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 02/01/2019
201852009 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/01/2019
201852008 2632.00-00 Special Rules for Allocation of GST Exemption 02/01/2019
201852008 2642.00-00 Inclusion Ratio 02/01/2019
201852008 9100.00-00 Extension of Time for Making Certain Elections 02/01/2019
201852007 2632.00-00 Special Rules for Allocation of GST Exemption 02/01/2019
201852007 2642.00-00 Inclusion Ratio 02/01/2019
201852007 9100.00-00 Extension of Time for Making Certain Elections 02/01/2019
201852006 2632.00-00 Special Rules for Allocation of GST Exemption 02/01/2019
201852006 2642.00-00 Inclusion Ratio 02/01/2019
201852006 9100.00-00 Extension of Time for Making Certain Elections 02/01/2019
201852005 2632.00-00 Special Rules for Allocation of GST Exemption 02/01/2019

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