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
201223012 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 06/08/2012
201223012 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/08/2012
201223012 2601.00-00 Tax On Generation Skipping Transfers 06/08/2012
201223011 528.00-00 Certain Homeowners Associations 06/08/2012
201223011 9100.34-00 Section 528 Election to be Treated as Homeowner Association 06/08/2012
201223010 7701.00-00 Definitions 06/08/2012
201223010 9100.00-00 Extension of Time for Making Certain Elections 06/08/2012
201223010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/08/2012
201223009 7701.00-00 Definitions 06/08/2012
201223009 9100.00-00 Extension of Time for Making Certain Elections 06/08/2012
201223009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/08/2012
201223008 1362.01-03 Late Elections 06/08/2012
201223007 1362.04-00 Inadvertent Terminations 06/08/2012
201223007 1362.02-03 Passive Investment Income 06/08/2012
201223006 871.02-13 Exemption from Tax on Certain Interest and Dividends 06/08/2012
201223005 9100.00-00 Extension of Time for Making Certain Elections 06/08/2012
201223005 42.00-00 Low-Income Housing Credit 06/08/2012
201223004 9100.22-00 Other 06/08/2012
201223004 1502.21-00 Consolidated Net Operating Loss Deduction 06/08/2012
201223003 9100.22-00 Other 06/08/2012
201223003 1502.21-00 Consolidated Net Operating Loss Deduction 06/08/2012
201223002 45.00-00 Electricity Produced from Certain Renewable Sources 06/08/2012
201223001 861.09-06 Asset Method of Apportionment 06/08/2012
201222069 501.03-03 Trusts 06/01/2012
201222068 431.00-00 Minimum Funding Standards for Multiemployer Plans 06/01/2012