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
201440007 2511.00-00 Transfers in General (Gift v. Not a Gift) 10/03/2014
201440007 2511.11-00 Gift of Remainder 10/03/2014
201440006 301.00-00 Distributions of Property 10/03/2014
201440006 305.03-00 Distributions in Lieu of Money 10/03/2014
201440005 7701.00-00 Definitions 10/03/2014
201440005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/03/2014
201440004 453.00-00 Installment Method (Available v. Not Available) 10/03/2014
201440004 453.08-00 Revocation of Elections 10/03/2014
201440003 754.02-00 Timeliness of Election 10/03/2014
201440003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/03/2014
201440002 7701.00-00 Definitions 10/03/2014
201440002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/03/2014
201440001 7701.00-00 Definitions 10/03/2014
201440001 9100.00-00 Extension of Time for Making Certain Elections 10/03/2014
201440000 6110.00-00 Index for Public Inspection of Written Determination 10/03/2014
201439006 408A.00-00 Roth IRA 09/26/2014
201439006 9100.00-00 Extension of Time for Making Certain Elections 09/26/2014
201439005 408.03-00 Rollover Contributions 09/26/2014
201439004 408.03-00 Rollover Contributions 09/26/2014
201439003 6321.00-00 Lien for Taxes (Lien Right v. No Lien Right) 09/26/2014
201439002 6229.00-00 Period of Limitations for Making Assessments 09/26/2014
201439001 263A.03-01 Direct Costs 09/26/2014
201439001 263A.04-00 Allocation Methods 09/26/2014
201439001 263A.04-05 Simplified Production Method 09/26/2014
201439000 6110.00-00 Index for Public Inspection of Written Determination 09/26/2014