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
200834022 521.01-00 Farmers' v. Not a Farmers' Cooperative 08/22/2008
200834022 501.05-01 Agriculture and Horticulture Organizations 08/22/2008
200834021 408.03-00 Rollover Contributions 08/22/2008
200834020 469.00-00 Passive Activity Losses and Credits Limited 08/22/2008
200834020 469.03-00 Passive Activity Defined 08/22/2008
200834020 469.03-03 Definition of Activity 08/22/2008
200834020 469.10-00 Other Definitions and Rules 08/22/2008
200834020 9100.00-00 Extension of Time for Making Certain Elections 08/22/2008
200834019 461.01-02 Amount Based on Estimates 08/22/2008
200834019 461.06-00 Incurred Liabilities 08/22/2008
200834018 754.02-00 Timeliness of Election 08/22/2008
200834018 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/22/2008
200834017 7701.00-00 Definitions 08/22/2008
200834017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/22/2008
200834016 165.00-00 Deductions For Losses 08/22/2008
200834015 9100.00-00 Extension of Time for Making Certain Elections 08/22/2008
200834015 9100.22-00 Other 08/22/2008
200834014 2601.03-01 Irrevocable Trusts 08/22/2008
200834013 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 08/22/2008
200834013 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 08/22/2008
200834013 170.00-00 Charitable, Etc. Contributions and Gifts 08/22/2008
200834013 4941.00-00 Excise Taxes on Acts of Self-Dealing 08/22/2008
200834013 507.00-00 Termination of Private Foundation Status 08/22/2008
200834012 468A.04-00 Ruling Amount 08/22/2008
200834011 61.00-00 Gross Income v. Not Gross Income 08/22/2008