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.

  1. Enter a term in the Find box.
  2. Click the Search button.
jwenn Èd
Nimewo UILC Sijè Dat Piblikasyon
200418017 83.07-00 Certain Exchanges 04/30/2004
200418016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/30/2004
200418015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/30/2004
200418014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/30/2004
200418013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/30/2004
200418012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/30/2004
200418011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/30/2004
200418010 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 04/30/2004
200418009 833.02-03 Adjusted Surplus 04/30/2004
200418009 381.21-02 Successor Casualty Ins. Co. 04/30/2004
200418008 385.00-00 Treatment of Certain Interests in Corporations as Stock or Indebtedness 04/30/2004
200418007 1362.01-03 Late Elections 04/30/2004
200418006 1362.01-03 Late Elections 04/30/2004
200418005 170.14-00 Qualified Conservation Contribution 04/30/2004
200418005 2031.00-00 Definition 04/30/2004
200418005 2055.14-00 Transfers of Easements in Real Property 04/30/2004
200418004 9100.00-00 Extension of Time for Making Certain Elections 04/30/2004
200418003 2601.00-00 Tax On Generation Skipping Transfers 04/30/2004
200418003 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/30/2004
200418003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/30/2004
200418003 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 04/30/2004
200418002 2055.02-00 To Corporation or Association Organized for Exclusively Charitable Purposes 04/30/2004
200418001 167.22-01 Normalization Rules 04/30/2004
200418001 168.24-01 Normalization Rules 04/30/2004
200417035 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/23/2004

Official Adobe Website