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.
jwenn Èd
Nimewo UILC Sijè Dat Piblikasyon
201109005 9100.00-00 Extension of Time for Making Certain Elections 03/04/2011
201109004 61.00-00 Gross Income v. Not Gross Income 03/04/2011
201109004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/04/2011
201109004 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 03/04/2011
201109004 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/04/2011
201109004 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 03/04/2011
201109004 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 03/04/2011
201109004 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/04/2011
201109004 2601.00-00 Tax On Generation Skipping Transfers 03/04/2011
201109003 856.00-00 Definition of Real Estate Investment Trust 03/04/2011
201109003 562.00-00 Dividends Eligible v. Not Eligible for Dividends-Paid Deduction 03/04/2011
201109002 368.01-00 Statutory Merger or Consolidation (Type "A") 03/04/2011
201109001 368.01-00 Statutory Merger or Consolidation (Type "A") 03/04/2011
201108048 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/25/2011
201108048 501.32-01 Distribution of Assets to Private Individuals 02/25/2011
201108047 408.03-00 Rollover Contributions 02/25/2011
201108046 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 02/25/2011
201108045 412.00-00 Minimum Funding Standards 02/25/2011
201108044 412.00-00 Minimum Funding Standards 02/25/2011
201108043 408.03-00 Rollover Contributions 02/25/2011
201108042 501.32-01 Distribution of Assets to Private Individuals 02/25/2011
201108042 501.33-00 Private v. Public Interest Served 02/25/2011
201108042 501.36-01 Section 501(c)(3) Organizations 02/25/2011
201108041 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 02/25/2011
201108040 501.08-00 Fraternal Beneficiary Societies (See Also 0501.03-09) 02/25/2011

Official Adobe Website