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
201426025 481.00-00 Adjustments Required by Changes in Method of Accounting 06/27/2014
201426024 1502.21-00 Consolidated Net Operating Loss Deduction 06/27/2014
201426024 9100.22-00 Other 06/27/2014
201426023 9100.10-01 Accounting Methods 06/27/2014
201426022 54F.00-00 Qualified School Construction Bonds 06/27/2014
201426021 1362.04-00 Inadvertent Terminations 06/27/2014
201426020 9100.04-00 Section 168; MACRS 06/27/2014
201426019 301.00-00 Distributions of Property 06/27/2014
201426019 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 06/27/2014
201426019 305.03-00 Distributions in Lieu of Money 06/27/2014
201426018 1362.02-02 Ceases to be Small Business Corporation 06/27/2014
201426017 856.07-00 Treatment of Wholly Owned Subsidiaries 06/27/2014
201426017 9100.00-00 Extension of Time for Making Certain Elections 06/27/2014
201426016 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 06/27/2014
201426016 2056.07-00 Qualified Terminable Interest Property 06/27/2014
201426016 2207A.00-00 Right of Recovery in the Case of Certain Marital Deduction Property 06/27/2014
201426016 2519.00-00 Disposition of Certain Life Estates 06/27/2014
201426016 2702.00-00 Special Valuation Rules for Transfers in Trust 06/27/2014
201426015 2632.00-00 Special Rules for Allocation of GST Exemption 06/27/2014
201426015 9100.00-00 Extension of Time for Making Certain Elections 06/27/2014
201426014 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/27/2014
201426014 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 06/27/2014
201426014 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 06/27/2014
201426013 48.00-00 Energy Credit; Reforestation Credit 06/27/2014
201426013 50.00-00 Special Rules for Computing Investment Credit 06/27/2014

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