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
200619003 9100.00-00 Extension of Time for Making Certain Elections 05/12/2006
200619003 7701.01-00 Associations v. Corporations 05/12/2006
200619002 9100.00-00 Extension of Time for Making Certain Elections 05/12/2006
200619002 7701.01-00 Associations v. Corporations 05/12/2006
200619001 2601.00-00 Tax On Generation Skipping Transfers 05/12/2006
200619001 61.00-00 Gross Income v. Not Gross Income 05/12/2006
200619001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/12/2006
200619001 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 05/12/2006
200619001 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 05/12/2006
200619001 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 05/12/2006
200619001 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 05/12/2006
200619001 2501.01-00 Gift v. Not a Gift 05/12/2006
200619001 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 05/12/2006
200618033 408.03-00 Rollover Contributions 05/05/2006
200618032 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 05/05/2006
200618031 412.00-00 Minimum Funding Standards 05/05/2006
200618030 408.00-00 Individual Retirement Accounts 05/05/2006
200618029 408.03-00 Rollover Contributions 05/05/2006
200618028 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 05/05/2006
200618027 408.03-00 Rollover Contributions 05/05/2006
200618026 408.00-00 Individual Retirement Accounts 05/05/2006
200618025 61.00-00 Gross Income v. Not Gross Income 05/05/2006
200618025 83.00-00 Property Transferred in Connection With Performance of Services 05/05/2006
200618025 111.00-00 Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) 05/05/2006
200618025 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 05/05/2006

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