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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200118040 851.02-00 Gross Income Requirement 05/04/2001
200118040 851.03-00 Diversification Requirement 05/04/2001
200118040 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 05/04/2001
200118039 704.01-04 Section 704(c) Considerations 05/04/2001
200118039 721.00-00 Nonrecognition of Gain or Loss on Contributions 05/04/2001
200118039 851.02-00 Gross Income Requirement 05/04/2001
200118039 851.03-00 Diversification Requirement 05/04/2001
200118039 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 05/04/2001
200118038 2601.00-00 Tax On Generation Skipping Transfers 05/04/2001
200118038 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/04/2001
200118038 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 05/04/2001
200118037 9100.00-00 Extension of Time for Making Certain Elections 05/04/2001
200118037 2652.01-02 Special Election for QTIP 05/04/2001
200118036 472.01-00 Election 05/04/2001
200118036 9100.11-00 Section 472; LIFO Election 05/04/2001
200118035 1362.01-03 Late Elections 05/04/2001
200118034 1362.01-03 Late Elections 05/04/2001
200118033 1362.01-03 Late Elections 05/04/2001
200118032 1362.01-03 Late Elections 05/04/2001
200118031 2702.02-02 Personal Residence in Trust 05/04/2001
200118031 2511.11-00 Gift of Remainder 05/04/2001
200118030 1362.01-03 Late Elections 05/04/2001
200118029 1362.01-03 Late Elections 05/04/2001
200118028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/04/2001
200118027 1362.01-03 Late Elections 05/04/2001

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