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
200437012 2511.04-00 Gifts Indirectly Made 09/10/2004
200437012 61.00-00 Gross Income v. Not Gross Income 09/10/2004
200437012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/10/2004
200437011 2601.03-08 Constructive Additions 09/10/2004
200437011 2501.01-00 Gift v. Not a Gift 09/10/2004
200437011 2041.03-00 General Power v. Not a General Power 09/10/2004
200437011 1001.02-00 Amount Realized 09/10/2004
200437010 146.07-00 Carryforward of Allocation 09/10/2004
200437010 9100.03-00 Section 146; Volume Cap 09/10/2004
200437009 1362.01-03 Late Elections 09/10/2004
200437009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/10/2004
200437008 1362.01-00 Eligible v. Ineligible 09/10/2004
200437007 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 09/10/2004
200437006 9100.00-00 Extension of Time for Making Certain Elections 09/10/2004
200437005 9100.22-00 Other 09/10/2004
200437005 9114.03-06 Canada 09/10/2004
200437004 2601.00-00 Tax On Generation Skipping Transfers 09/10/2004
200437004 2601.03-01 Irrevocable Trusts 09/10/2004
200437003 2601.00-00 Tax On Generation Skipping Transfers 09/10/2004
200437003 2601.03-01 Irrevocable Trusts 09/10/2004
200437002 7701.00-00 Definitions 09/10/2004
200437002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/10/2004
200437001 6103.11-00 Disclosure for Tax Administration Purpose 09/10/2004
200436023 402.08-00 Rollover Contributions 09/03/2004
200436022 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 09/03/2004