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
200609004 1081.00-00 Nonrecognition of Gain or Loss on Exchanges or Distributions in Obedience to Orders of S.E.C. 03/03/2006
200609004 1082.00-00 Basis for Determining Gain or Loss 03/03/2006
200609004 1083.00-00 Definitions 03/03/2006
200609003 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 03/03/2006
200609003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/03/2006
200609003 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/03/2006
200609002 45.00-00 Electricity Produced from Certain Renewable Sources 03/03/2006
200609001 45.00-00 Electricity Produced from Certain Renewable Sources 03/03/2006
200608038 61.00-00 Gross Income v. Not Gross Income 02/24/2006
200608038 61.31-00 Community Property 02/24/2006
200608037 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/24/2006
200608037 368.04-00 Assets for Control of Transferee (Type "D") 02/24/2006
200608036 408.03-00 Rollover Contributions 02/24/2006
200608035 408.03-00 Rollover Contributions 02/24/2006
200608034 408.03-00 Rollover Contributions 02/24/2006
200608033 408.00-00 Individual Retirement Accounts 02/24/2006
200608032 401.06-02 Employee Dies Before Entire Interest Distributed 02/24/2006
200608032 408.03-00 Rollover Contributions 02/24/2006
200608032 408.06-00 Distributions 02/24/2006
200608031 408.03-00 Rollover Contributions 02/24/2006
200608030 9100.00-00 Extension of Time for Making Certain Elections 02/24/2006
200608029 408.00-00 Individual Retirement Accounts 02/24/2006
200608029 408.03-00 Rollover Contributions 02/24/2006
200608028 408.00-00 Individual Retirement Accounts 02/24/2006
200608028 408.03-00 Rollover Contributions 02/24/2006