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
201543006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/23/2015
201543006 2601.00-00 Tax On Generation Skipping Transfers 10/23/2015
201543005 9100.00-00 Extension of Time for Making Certain Elections 10/23/2015
201543005 9100.22-00 Other 10/23/2015
201543004 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 10/23/2015
201543003 162.36-02 Covered Employees 10/23/2015
201543002 754.02-00 Timeliness of Election 10/23/2015
201543002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/23/2015
201543001 168.20-00 Classification of Property 10/23/2015
201543000 6110.00-00 Index for Public Inspection of Written Determination 10/23/2015
201542012 4971.08-00 Liquidity Shortfall 10/16/2015
201542011 408.03-00 Rollover Contributions 10/16/2015
201542010 408.03-00 Rollover Contributions 10/16/2015
201542009 408.03-00 Rollover Contributions 10/16/2015
201542008 408.03-00 Rollover Contributions 10/16/2015
201542007 1502.76-01 Income Allocation 10/16/2015
201542007 9100.22-00 Other 10/16/2015
201542006 468A.04-02 Revised Schedules 10/16/2015
201542005 1502.75-00 Filing Requirements 10/16/2015
201542005 9100.20-00 Section 1502; Election to File Consolidated Return 10/16/2015
201542004 355.01-00 Spin-Off 10/16/2015
201542004 355.03-00 Active Business 10/16/2015
201542004 357.02-02 Exceptions 10/16/2015
201542004 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 10/16/2015
201542003 79.00-00 Group-Term Life Insurance--Employees (Payments Included v. Not Included) 10/16/2015