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
200223023 338.01-02 Time in which Election must be made 06/07/2002
200223023 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/07/2002
200223022 960.03-00 Taxes Paid by Foreign Corporation and not Previously Deemed Paid by Domestic Corporation 06/07/2002
200223021 6501.07-00 Omission of Income (25% Rule)--Exception to Period of Limitations 06/07/2002
200223021 6501.07-12 Withholding Agents on U.S. Source Income 06/07/2002
200223020 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 06/07/2002
200223019 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/07/2002
200223019 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/07/2002
200223019 2601.00-00 Tax On Generation Skipping Transfers 06/07/2002
200223017 472.01-00 Election 06/07/2002
200223017 9100.11-00 Section 472; LIFO Election 06/07/2002
200223016 2632.01-00 Time and Manner of Allocation 06/07/2002
200223016 9100.00-00 Extension of Time for Making Certain Elections 06/07/2002
200223015 831.02-00 Alternative Tax Small Companies 06/07/2002
200223014 170.12-03 Partial Interests in Property 06/07/2002
200223014 2512.00-00 Valuation of Gifts 06/07/2002
200223014 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 06/07/2002
200223014 2523.00-00 Gift to Spouse (Marital Deduction Allowed v. Not Allowed) 06/07/2002
200223014 2033.00-00 Property in Which Decedent Had an Interest 06/07/2002
200223014 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 06/07/2002
200223014 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 06/07/2002
200223013 170.12-03 Partial Interests in Property 06/07/2002
200223013 2512.00-00 Valuation of Gifts 06/07/2002
200223013 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 06/07/2002
200223013 2523.00-00 Gift to Spouse (Marital Deduction Allowed v. Not Allowed) 06/07/2002

Official Adobe Website