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
200602028 468A.06-03 Disposition of Interest 01/13/2006
200602027 9100.00-00 Extension of Time for Making Certain Elections 01/13/2006
200602027 2642.06-00 Special Rules for Certain Inter Vivos Transfers 01/13/2006
200602026 41.00-00 Credit for Increasing Research Activities 01/13/2006
200602025 41.00-00 Credit for Increasing Research Activities 01/13/2006
200602024 1362.04-00 Inadvertent Terminations 01/13/2006
200602023 1445.00-00 Withholding of Tax on Dispositions of United States Real Property Interests (See Also 897.00-00). 01/13/2006
200602023 1445.07-02 Notice of Nonrecognition Transfer (See Also 1445.02-11). 01/13/2006
200602023 9100.00-00 Extension of Time for Making Certain Elections 01/13/2006
200602022 1362.01-03 Late Elections 01/13/2006
200602021 1362.01-02 Election After Termination 01/13/2006
200602020 1362.01-03 Late Elections 01/13/2006
200602019 41.00-00 Credit for Increasing Research Activities 01/13/2006
200602018 1239.00-00 Gain from Sale of Depreciable Property Between Certain Related Taxpayers 01/13/2006
200602017 468B.02-00 Taxation of Designated Settlement Funds 01/13/2006
200602017 6041.05-00 Payments Specifically Included 01/13/2006
200602017 61.09-29 Payment of Legal Fees 01/13/2006
200602016 468B.02-00 Taxation of Designated Settlement Funds 01/13/2006
200602016 6041.05-00 Payments Specifically Included 01/13/2006
200602016 61.09-29 Payment of Legal Fees 01/13/2006
200602015 1362.04-00 Inadvertent Terminations 01/13/2006
200602014 1362.04-00 Inadvertent Terminations 01/13/2006
200602013 1362.01-03 Late Elections 01/13/2006
200602012 1362.01-03 Late Elections 01/13/2006
200602011 9100.00-00 Extension of Time for Making Certain Elections 01/13/2006