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
200533005 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 08/19/2005
200533004 1362.01-03 Late Elections 08/19/2005
200533003 115.00-00 Income of States, Municipalities, etc. 08/19/2005
200533003 468B.01-00 In General 08/19/2005
200533002 1362.00-00 Election by Small Business Corporation 08/19/2005
200533001 2503.00-00 Taxable Gifts (Annual Exclusion Allowed v. Not Allowed) 08/19/2005
200533001 2511.12-00 Contribution to Corporation 08/19/2005
200532062 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 08/12/2005
200532062 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 08/12/2005
200532061 9100.00-00 Extension of Time for Making Certain Elections 08/12/2005
200532060 401.06-00 Required Distributions 08/12/2005
200532060 401.06-02 Employee Dies Before Entire Interest Distributed 08/12/2005
200532060 408.03-00 Rollover Contributions 08/12/2005
200532060 408.06-00 Distributions 08/12/2005
200532059 414.09-00 Certain Employee Contributions 08/12/2005
200532058 501.03-19 Public Recreation Facilities and Athletic Organizations 08/12/2005
200532058 513.00-00 Unrelated v. Not Unrelated Trade or Business 08/12/2005
200532058 513.04-00 Sales and Service to Public 08/12/2005
200532058 514.04-00 Personal Property Leased With Real Property 08/12/2005
200532058 514.06-00 Definitions--Debt-Financed Property 08/12/2005
200532058 4942.03-05 Qualifying Distribution 08/12/2005
200532058 4942.05-02 Functionally Related Business 08/12/2005
200532058 4943.04-03 Business Enterprise 08/12/2005
200532057 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 08/12/2005
200532057 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 08/12/2005