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
201622022 9100.22-00 Other 05/27/2016
201622022 992.02-00 Election 05/27/2016
201622021 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 05/27/2016
201622021 9100.00-00 Extension of Time for Making Certain Elections 05/27/2016
201622020 7701.00-00 Definitions 05/27/2016
201622020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/27/2016
201622019 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 05/27/2016
201622019 9100.22-00 Other 05/27/2016
201622018 7701.00-00 Definitions 05/27/2016
201622018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/27/2016
201622017 7701.00-00 Definitions 05/27/2016
201622017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/27/2016
201622016 7701.00-00 Definitions 05/27/2016
201622016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/27/2016
201622015 1362.04-00 Inadvertent Terminations 05/27/2016
201622014 351.13-00 Investment Company Exception 05/27/2016
201622013 2632.00-00 Special Rules for Allocation of GST Exemption 05/27/2016
201622013 2652.01-02 Special Election for QTIP 05/27/2016
201622013 9100.00-00 Extension of Time for Making Certain Elections 05/27/2016
201622012 332.00-00 Complete Liquidation of Subsidiaries 05/27/2016
201622012 338.02-00 Qualified Stock Purchase 05/27/2016
201622011 6041.00-00 Information at Source 05/27/2016
201622011 6050W.00-00 Payments Made in Settlement of Payment Card and Third Party Network Transactions 05/27/2016
201622010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/27/2016
201622009 2010.04-00 Portability Election under � 2010(c)(5)(A) 05/27/2016