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
200401010 2631.01-00 Allocations Irrevocable 01/02/2004
200401010 2632.01-00 Time and Manner of Allocation 01/02/2004
200401010 9100.00-00 Extension of Time for Making Certain Elections 01/02/2004
200401009 301.00-00 Distributions of Property 01/02/2004
200401009 1361.03-02 Qualified Subchapter S Trusts 01/02/2004
200401009 1362.02-02 Ceases to be Small Business Corporation 01/02/2004
200401009 1368.00-00 Distributions 01/02/2004
200401009 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 01/02/2004
200401009 2511.00-00 Transfers in General (Gift v. Not a Gift) 01/02/2004
200401009 2512.13-00 Transfers for Insufficient Consideration 01/02/2004
200401009 2601.03-01 Irrevocable Trusts 01/02/2004
200401008 1502.75-00 Filing Requirements 01/02/2004
200401008 9100.20-00 Section 1502; Election to File Consolidated Return 01/02/2004
200401007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/02/2004
200401006 7701.00-00 Definitions 01/02/2004
200401006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/02/2004
200401005 7701.00-00 Definitions 01/02/2004
200401005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/02/2004
200401004 7701.00-00 Definitions 01/02/2004
200401004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/02/2004
200401003 7701.00-00 Definitions 01/02/2004
200401003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/02/2004
200401002 7701.00-00 Definitions 01/02/2004
200401002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/02/2004
200401001 9100.03-00 Section 146; Volume Cap 01/02/2004

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