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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201116004 2056.07-00 Qualified Terminable Interest Property 04/22/2011
201116004 2652.01-02 Special Election for QTIP 04/22/2011
201116004 2654.00-00 Special Rules 04/22/2011
201116004 2642.00-00 Inclusion Ratio 04/22/2011
201116003 2654.03-00 Separate Shares 04/22/2011
201116003 2612.01-00 Taxable Termination Defined 04/22/2011
201116003 2651.05-00 Persons with a Deceased Parent 04/22/2011
201116002 671.02-00 Persons Treated as Grantors 04/22/2011
201116002 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 04/22/2011
201116002 1362.02-00 Termination of Election 04/22/2011
201116001 355.01-00 Spin-Off 04/22/2011
201116001 368.05-00 Recapitalization (Type "E") 04/22/2011
201115030 501.33-00 Private v. Public Interest Served 04/15/2011
201115029 408.03-00 Rollover Contributions 04/15/2011
201115028 9100.00-00 Extension of Time for Making Certain Elections 04/15/2011
201115028 408.00-00 Individual Retirement Accounts 04/15/2011
201115027 4945.04-04 Grants to Individuals 04/15/2011
201115026 501.32-01 Distribution of Assets to Private Individuals 04/15/2011
201115026 501.33-00 Private v. Public Interest Served 04/15/2011
201115025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/15/2011
201115024 163.00-00 Interest 04/15/2011
201115023 6229.02-00 Extension by Agreement 04/15/2011
201115022 6331.00-00 Levy and Distraint 04/15/2011
201115021 6230.03-01 Time for Filing Claim 04/15/2011
201115020 6230.03-01 Time for Filing Claim 04/15/2011

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