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
200520003 2601.00-00 Tax On Generation Skipping Transfers 05/20/2005
200520003 61.00-00 Gross Income v. Not Gross Income 05/20/2005
200520003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/20/2005
200520003 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 05/20/2005
200520003 2511.00-00 Transfers in General (Gift v. Not a Gift) 05/20/2005
200520002 9100.00-00 Extension of Time for Making Certain Elections 05/20/2005
200520001 337.15-00 Transitional Loss Limitation 05/20/2005
200520001 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 05/20/2005
200519091 3231.01-00 Employers v. Not Employers 05/13/2005
200519090 412.06-00 Minimum Funding Waiver 05/13/2005
200519089 408.03-00 Rollover Contributions 05/13/2005
200519088 501.03-20 Religious Organizations 05/13/2005
200519087 501.08-00 Fraternal Beneficiary Societies (See Also 0501.03-09) 05/13/2005
200519086 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 05/13/2005
200519085 501.07-05 Business with Nonmembers 05/13/2005
200519084 501.19-00 Organization of Past or Present Armed Forces Members 05/13/2005
200519083 6033.01-00 Exempt v. Non Exempt From Filing 05/13/2005
200519082 4941.04-00 Definition of Self-Dealing 05/13/2005
200519081 6402.05-00 Who May File a Claim 05/13/2005
200519081 6511.11-00 No Return Filed 05/13/2005
200519081 6513.03-00 Payment vs. Deposit 05/13/2005
200519080 6611.00-00 Interest on Overpayments (Interest v. No Interest) 05/13/2005
200519080 6513.00-00 Time Return Deemed Filed and Tax Considered Paid 05/13/2005
200519080 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 05/13/2005
200519079 3231.01-00 Employers v. Not Employers 05/13/2005

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