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
200607015 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/17/2006
200607015 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 02/17/2006
200607015 2001.00-00 Imposition and Rate of Tax 02/17/2006
200607014 9100.22-00 Other 02/17/2006
200607013 42.04-07 Waiver for Certain Federally-Assisted Existing Buildings 02/17/2006
200607012 1504.00-00 Definitions 02/17/2006
200607011 817.00-00 Treatment of Variable Contracts 02/17/2006
200607010 468A.04-02 Revised Schedules 02/17/2006
200607009 468A.04-02 Revised Schedules 02/17/2006
200607008 468A.04-02 Revised Schedules 02/17/2006
200607007 1502.75-00 Filing Requirements 02/17/2006
200607006 280G.01-04 Disqualified Individual 02/17/2006
200607005 9100.22-00 Other 02/17/2006
200607004 1362.04-00 Inadvertent Terminations 02/17/2006
200607004 1362.01-01 Shareholder Consent 02/17/2006
200607003 162.26-00 Capital v. Expense 02/17/2006
200607003 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 02/17/2006
200607002 162.36-06 Disclosure to Shareholders 02/17/2006
200607001 1362.04-00 Inadvertent Terminations 02/17/2006
200607001 1361.03-02 Qualified Subchapter S Trusts 02/17/2006
200606055 408.03-00 Rollover Contributions 02/10/2006
200606054 408.03-00 Rollover Contributions 02/10/2006
200606053 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 02/10/2006
200606052 408.03-00 Rollover Contributions 02/10/2006
200606051 401.04-01 Discrimination on Termination or Curtailment 02/10/2006