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
200612010 164.01-00 Real Property Taxes 03/24/2006
200612010 216.00-00 Deduction Of Taxes, Interest, And Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder 03/24/2006
200612009 446.14-00 Method of Accounting; Change of Method; Accrual to Cash (Overall) 03/24/2006
200612009 9100.10-01 Accounting Methods 03/24/2006
200612008 1362.01-03 Late Elections 03/24/2006
200612007 468A.04-02 Revised Schedules 03/24/2006
200612006 1362.01-03 Late Elections 03/24/2006
200612005 1362.01-03 Late Elections 03/24/2006
200612004 1362.01-03 Late Elections 03/24/2006
200612003 9100.22-00 Other 03/24/2006
200612003 897.05-00 Distributions of U.S. Real Property Interest By Foreign Corporation 03/24/2006
200612002 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 03/24/2006
200612002 2501.01-00 Gift v. Not a Gift 03/24/2006
200612001 2056.07-01 Effective Election 03/24/2006
200611041 408.03-00 Rollover Contributions 03/17/2006
200611040 408.03-00 Rollover Contributions 03/17/2006
200611039 408.00-00 Individual Retirement Accounts 03/17/2006
200611038 408.03-00 Rollover Contributions 03/17/2006
200611037 408.01-00 Exclusive Benefit of Individual or His Beneficiary 03/17/2006
200611036 9100.00-00 Extension of Time for Making Certain Elections 03/17/2006
200611035 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 03/17/2006
200611034 4943.03-01 Permitted Holdings 03/17/2006
200611034 4943.04-00 Other Definitions and Rules 03/17/2006
200611034 4943.04-03 Business Enterprise 03/17/2006
200611033 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/17/2006