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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Nimewo UILC Sijè Dat Piblikasyon
201013018 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/02/2010
201013018 2601.00-00 Tax On Generation Skipping Transfers 04/02/2010
201013017 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/02/2010
201013017 2601.00-00 Tax On Generation Skipping Transfers 04/02/2010
201013016 9100.00-00 Extension of Time for Making Certain Elections 04/02/2010
201013016 469.00-00 Passive Activity Losses and Credits Limited 04/02/2010
201013016 469.03-00 Passive Activity Defined 04/02/2010
201013016 469.03-03 Definition of Activity 04/02/2010
201013015 9100.04-00 Section 168; MACRS 04/02/2010
201013014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/02/2010
201013014 7701.00-00 Definitions 04/02/2010
201013013 7701.00-00 Definitions 04/02/2010
201013012 7701.00-00 Definitions 04/02/2010
201013011 7701.00-00 Definitions 04/02/2010
201013010 7701.00-00 Definitions 04/02/2010
201013009 7701.00-00 Definitions 04/02/2010
201013008 7701.00-00 Definitions 04/02/2010
201013007 7701.00-00 Definitions 04/02/2010
201013006 7701.00-00 Definitions 04/02/2010
201013005 7701.00-00 Definitions 04/02/2010
201013004 7701.00-00 Definitions 04/02/2010
201013003 7701.00-00 Definitions 04/02/2010
201013002 2652.01-00 Transferor Defined 04/02/2010
201013002 2041.04-00 Special Powers 04/02/2010
201013001 882.00-00 Tax on Income of Foreign Corporations Connected with United States Business 04/02/2010

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