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
200638020 2601.00-00 Tax On Generation Skipping Transfers 09/22/2006
200638020 2501.01-00 Gift v. Not a Gift 09/22/2006
200638019 1362.04-00 Inadvertent Terminations 09/22/2006
200638018 7704.03-00 Qualifying Income 09/22/2006
200638017 1362.01-03 Late Elections 09/22/2006
200638016 7871.00-00 Indian Tribal Governments Treated As States For Certain Purposes 09/22/2006
200638015 451.13-04 Goods (1.451-5) 09/22/2006
200638015 461.01-00 Accrual Method 09/22/2006
200638014 1362.01-03 Late Elections 09/22/2006
200638013 1362.01-03 Late Elections 09/22/2006
200638012 1362.01-03 Late Elections 09/22/2006
200638011 1362.01-03 Late Elections 09/22/2006
200638010 9100.22-00 Other 09/22/2006
200638010 1502.21-00 Consolidated Net Operating Loss Deduction 09/22/2006
200638009 7701.00-00 Definitions 09/22/2006
200638009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/22/2006
200638008 71.00-00 Alimony--Separate Maintenance Payments 09/22/2006
200638008 215.00-00 Alimony, etc., Payments 09/22/2006
200638007 1362.02-03 Passive Investment Income 09/22/2006
200638007 1362.02-00 Termination of Election 09/22/2006
200638007 1362.00-00 Election by Small Business Corporation 09/22/2006
200638006 1362.01-03 Late Elections 09/22/2006
200638005 7701.00-00 Definitions 09/22/2006
200638005 1362.01-03 Late Elections 09/22/2006
200638005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/22/2006