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
201112012 1563.00-00 Definitions and Special Rules 03/25/2011
201112011 1446.00-00 Withholding Tax Paid by Partnerships with Foreign Partners 03/25/2011
201112010 469.00-00 Passive Activity Losses and Credits Limited 03/25/2011
201112009 9999.00-00 Miscellaneous Issues 03/25/2011
201112008 61.00-00 Gross Income v. Not Gross Income 03/25/2011
201112008 6041.00-00 Information at Source 03/25/2011
201112008 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 03/25/2011
201112007 1362.01-03 Late Elections 03/25/2011
201112006 1362.01-03 Late Elections 03/25/2011
201112005 9100.22-00 Other 03/25/2011
201112005 992.02-00 Election 03/25/2011
201112004 368.00-00 Definitions Relating to Corporate Reorganizations 03/25/2011
201112004 368.05-00 Recapitalization (Type "E") 03/25/2011
201112003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/25/2011
201112002 9100.00-00 Extension of Time for Making Certain Elections 03/25/2011
201112002 468B.06-00 Other Funds 03/25/2011
201112001 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 03/25/2011
201112001 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 03/25/2011
201112001 2652.01-02 Special Election for QTIP 03/25/2011
201111020 4942.03-07 Set-Asides 03/18/2011
201111019 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 03/18/2011
201111018 412.00-00 Minimum Funding Standards 03/18/2011
201111017 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 03/18/2011
201111016 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 03/18/2011
201111015 501.07-00 Social Clubs 03/18/2011