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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200852023 9100.00-00 Extension of Time for Making Certain Elections 12/26/2008
200852023 9100.22-00 Other 12/26/2008
200852022 1382.00-00 Taxable Income of Cooperatives 12/26/2008
200852022 199.06-00 Agricultural and Horticultural Cooperatives 12/26/2008
200852021 565.01-02 Making and Filing Consents 12/26/2008
200852021 9100.00-00 Extension of Time for Making Certain Elections 12/26/2008
200852020 301.00-00 Distributions of Property 12/26/2008
200852020 305.03-00 Distributions in Lieu of Money 12/26/2008
200852019 368.00-00 Definitions Relating to Corporate Reorganizations 12/26/2008
200852019 368.01-00 Statutory Merger or Consolidation (Type "A") 12/26/2008
200852018 832.15-00 Interinsurers or Reciprocal Underwriters 12/26/2008
200852017 115.00-00 Income of States, Municipalities, etc. 12/26/2008
200852016 671.02-00 Persons Treated as Grantors 12/26/2008
200852016 674.00-00 Power to Control Beneficial Enjoyment 12/26/2008
200852016 675.00-00 Administrative Powers 12/26/2008
200852016 677.00-00 Income for Benefit of Grantor 12/26/2008
200852015 1362.04-00 Inadvertent Terminations 12/26/2008
200852014 2041.03-00 General Power v. Not a General Power 12/26/2008
200852014 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 12/26/2008
200852014 2601.00-00 Tax On Generation Skipping Transfers 12/26/2008
200852013 167.17-00 Life Tenants and Beneficiaries of Trusts and Estates 12/26/2008
200852012 2632.00-00 Special Rules for Allocation of GST Exemption 12/26/2008
200852012 9100.00-00 Extension of Time for Making Certain Elections 12/26/2008
200852011 468A.01-00 In General 12/26/2008
200852010 468A.01-00 In General 12/26/2008

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