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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Buscar ayuda
Número UILC Asunto Fecha de publicación
200341002 2503.03-00 Present v. Future Interests 10/10/2003
200341002 2522.02-02 Transfer Subject to a Condition or Power 10/10/2003
200341001 9100.22-00 Other 10/10/2003
200341001 884.08-00 Rules for Termination, Liquidation, Reorganization or Incorporation 10/10/2003
200340030 402.01-00 Exempt Trust 10/03/2003
200340029 412.06-00 Minimum Funding Waiver 10/03/2003
200340028 412.06-00 Minimum Funding Waiver 10/03/2003
200340027 412.06-00 Minimum Funding Waiver 10/03/2003
200340026 4945.00-00 Excise Taxes on Taxable Expenditures 10/03/2003
200340025 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 10/03/2003
200340025 402.01-00 Exempt Trust 10/03/2003
200340025 414.09-00 Certain Employee Contributions 10/03/2003
200340024 465.00-00 Deductions Limited to Amount at Risk 10/03/2003
200340024 752.00-00 Treatment of Certain Liabilities 10/03/2003
200340023 1362.01-03 Late Elections 10/03/2003
200340022 1362.04-00 Inadvertent Terminations 10/03/2003
200340021 2642.00-00 Inclusion Ratio 10/03/2003
200340021 9100.00-00 Extension of Time for Making Certain Elections 10/03/2003
200340020 1362.04-00 Inadvertent Terminations 10/03/2003
200340019 1014.00-00 Basis of Property Acquired From a Decedent 10/03/2003
200340018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/03/2003
200340017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/03/2003
200340016 9100.22-00 Other 10/03/2003
200340016 1503.04-04 Dual Resident Corporation 10/03/2003
200340015 678.00-00 Person Other Than Grantor Treated as Substantial Owner 10/03/2003