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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200244010 1031.08-00 Basis 11/01/2002
200244009 1001.02-00 Amount Realized 11/01/2002
200244008 351.01-00 Control v. No Control by Transferor 11/01/2002
200244008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/01/2002
200244008 1012.10-00 Property Received From Services 11/01/2002
200244007 4093.02-00 Producer 11/01/2002
200244006 423.00-00 Employee Stock Purchase Plans 11/01/2002
200244005 4161.01-00 Sport Fishing Equipment 11/01/2002
200244004 3121.01-01 Back Pay 11/01/2002
200244003 318.00-00 Constructive Ownership of Stock 11/01/2002
200244002 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 11/01/2002
200244001 61.00-00 Gross Income v. Not Gross Income 11/01/2002
200244001 817.00-00 Treatment of Variable Contracts 11/01/2002
200244001 7702.00-00 Life Insurance Contract Defined 11/01/2002
200243057 9999.98-00 Not Able to Identify Under Present List 10/25/2002
200243056 501.03-08 Educational Organizations 10/25/2002
200243056 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 10/25/2002
200243055 4975.04-02 ESOP Loans 10/25/2002
200243054 72.05-01 Treatment of Employee Contributions Under Defined Contribution Plans as Separate Contracts 10/25/2002
200243053 414.08-00 Church Plan 10/25/2002
200243052 402.07-00 Unrealized Appreciation of Employer's Securities 10/25/2002
200243051 507.00-00 Termination of Private Foundation Status 10/25/2002
200243050 170.12-06 Beneficiaries Limited to Small Class 10/25/2002
200243049 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/25/2002
200243048 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/25/2002