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
201013030 2601.03-01 Irrevocable Trusts 04/02/2010
201013030 1001.02-07 Property Differing Materially 04/02/2010
201013029 9100.20-00 Section 1502; Election to File Consolidated Return 04/02/2010
201013029 1502.75-00 Filing Requirements 04/02/2010
201013028 1502.75-00 Filing Requirements 04/02/2010
201013027 2601.00-00 Tax On Generation Skipping Transfers 04/02/2010
201013026 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 04/02/2010
201013025 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 04/02/2010
201013025 754.02-00 Timeliness of Election 04/02/2010
201013024 303.00-00 Distributions In Redemption of Stock to Pay Death Taxes 04/02/2010
201013023 7701.00-00 Definitions 04/02/2010
201013023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/02/2010
201013022 7701.00-00 Definitions 04/02/2010
201013022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/02/2010
201013021 1362.01-03 Late Elections 04/02/2010
201013020 1362.01-03 Late Elections 04/02/2010
201013019 9100.00-00 Extension of Time for Making Certain Elections 04/02/2010
201013019 1361.05-00 Qualified Subchapter S Subsidiary 04/02/2010
201013018 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/02/2010
201013018 2601.00-00 Tax On Generation Skipping Transfers 04/02/2010
201013017 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/02/2010
201013017 2601.00-00 Tax On Generation Skipping Transfers 04/02/2010
201013016 9100.00-00 Extension of Time for Making Certain Elections 04/02/2010
201013016 469.00-00 Passive Activity Losses and Credits Limited 04/02/2010
201013016 469.03-00 Passive Activity Defined 04/02/2010