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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200104023 2041.03-00 General Power v. Not a General Power 01/26/2001
200104023 2514.03-00 Definition of General Power of Appointment 01/26/2001
200104023 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 01/26/2001
200104021 1362.01-03 Late Elections 01/26/2001
200104019 907.00-00 Special Rules in Case of Foreign Oil and Gas Income 01/26/2001
200104019 907.02-00 Definition of Foreign Oil and Gas Extraction Income 01/26/2001
200104018 1362.01-03 Late Elections 01/26/2001
200104017 468A.04-02 Revised Schedules 01/26/2001
200104016 9100.00-00 Extension of Time for Making Certain Elections 01/26/2001
200104015 9100.00-00 Extension of Time for Making Certain Elections 01/26/2001
200104014 1361.03-03 Electing Small Business Trusts 01/26/2001
200104013 1361.03-03 Electing Small Business Trusts 01/26/2001
200104012 355.01-00 Spin-Off 01/26/2001
200104012 368.04-00 Assets for Control of Transferee (Type "D") 01/26/2001
200104011 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 01/26/2001
200104010 1362.02-03 Passive Investment Income 01/26/2001
200104009 1362.01-03 Late Elections 01/26/2001
200104008 2040.00-00 Joint Interests (Included v. Not Included in Gross Estate) 01/26/2001
200104008 2053.00-00 Expenses, Indebtedness, and Taxes (Deductible v. Not Deductible) 01/26/2001
200104008 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 01/26/2001
200104007 41.01-00 Alternative Incremental Credit 01/26/2001
200104006 6501.05-00 Fraud--Exception to Period of Limitations (See Also 6653.03-00) 01/26/2001
200104006 6501.05-01 Burden of Proof (Taxpayer v. Commissioner) 01/26/2001
200104006 6501.05-07 Intent v. No Intent to Defraud 01/26/2001
200104006 6663.00-00 Fraud Penalty 01/26/2001

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