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
200948008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948007 7701.00-00 Definitions 11/27/2009
200948007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948006 7701.00-00 Definitions 11/27/2009
200948006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948005 7701.00-00 Definitions 11/27/2009
200948005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948004 7701.00-00 Definitions 11/27/2009
200948004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948003 7701.00-00 Definitions 11/27/2009
200948003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948002 7701.00-00 Definitions 11/27/2009
200948002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2009
200948001 2042.00-00 Proceeds of Life Insurance (Included v. Not Included in Gross Estate) 11/27/2009
200948001 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 11/27/2009
200947069 412.00-00 Minimum Funding Standards 11/20/2009
200947068 412.00-00 Minimum Funding Standards 11/20/2009
200947067 412.00-00 Minimum Funding Standards 11/20/2009
200947066 412.00-00 Minimum Funding Standards 11/20/2009
200947065 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 11/20/2009
200947065 4941.00-00 Excise Taxes on Acts of Self-Dealing 11/20/2009
200947065 4942.00-00 Taxes on Failure to Distribute Income 11/20/2009
200947065 4943.00-00 Excise Taxes on Excess Business Holdings 11/20/2009
200947065 4944.00-00 Excise Tax on "Jeopardizing" Investments 11/20/2009
200947065 4945.00-00 Excise Taxes on Taxable Expenditures 11/20/2009