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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200118007 41.01-00 Alternative Incremental Credit 05/04/2001
200118006 1502.75-00 Filing Requirements 05/04/2001
200118006 9100.20-00 Section 1502; Election to File Consolidated Return 05/04/2001
200118005 701.01-00 Partnership ISP - Subchapter K Anti-Abuse Rule Regulation Section 1.701-2 05/04/2001
200118005 752.00-00 Treatment of Certain Liabilities 05/04/2001
200118004 355.01-01 Split-Off 05/04/2001
200118004 368.04-00 Assets for Control of Transferee (Type "D") 05/04/2001
200118003 172.01-08 Joint Returns 05/04/2001
200118003 1398.09-00 Debtor Succeeds to Tax Attributes of Estate 05/04/2001
200118002 2001.02-00 Determination of Amount of Adjusted Taxable Gifts 05/04/2001
200118001 847.00-00 Special Estimated Tax Payments 05/04/2001
200117046 4945.04-00 Definition of Taxable Expenditure 04/27/2001
200117046 4945.04-04 Grants to Individuals 04/27/2001
200117045 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 04/27/2001
200117044 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 04/27/2001
200117043 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/27/2001
200117043 509.00-00 Private Foundation Defined 04/27/2001
200117043 170.00-00 Charitable, Etc. Contributions and Gifts 04/27/2001
200117043 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 04/27/2001
200117043 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 04/27/2001
200117043 513.00-00 Unrelated v. Not Unrelated Trade or Business 04/27/2001
200117042 501.03-02 Foundations 04/27/2001
200117042 507.01-00 Termination Under Section 507(a)(1) 04/27/2001
200117042 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 04/27/2001
200117042 4941.04-00 Definition of Self-Dealing 04/27/2001

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