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
200729026 7701.00-00 Definitions 07/20/2007
200729025 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 07/20/2007
200729025 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/20/2007
200729025 2501.01-01 Transfer by Incompetent or Incompetent's Committee 07/20/2007
200729024 754.02-00 Timeliness of Election 07/20/2007
200729024 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/20/2007
200729023 1362.04-00 Inadvertent Terminations 07/20/2007
200729022 468A.05-08 Disqualification of Fund 07/20/2007
200729021 856.01-00 Income Requirements 07/20/2007
200729020 9100.22-00 Other 07/20/2007
200729019 213.00-00 Medical, Dental, etc., Expenses 07/20/2007
200729019 213.05-03 Institutional Care 07/20/2007
200729019 213.05-05 Special Education 07/20/2007
200729018 9100.04-00 Section 168; MACRS 07/20/2007
200729017 9100.00-00 Extension of Time for Making Certain Elections 07/20/2007
200729017 7701.00-00 Definitions 07/20/2007
200729016 1361.03-01 Grantor Trusts 07/20/2007
200729015 1361.03-01 Grantor Trusts 07/20/2007
200729014 1361.03-01 Grantor Trusts 07/20/2007
200729013 1361.03-01 Grantor Trusts 07/20/2007
200729012 1361.03-01 Grantor Trusts 07/20/2007
200729011 1361.03-01 Grantor Trusts 07/20/2007
200729010 1361.03-01 Grantor Trusts 07/20/2007
200729009 1361.03-01 Grantor Trusts 07/20/2007
200729008 1361.03-01 Grantor Trusts 07/20/2007