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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200101034 501.03-10 Homes for Aged and Related Organizations (See Also 0501.04-02) 01/05/2001
200101033 6404.00-00 Abatements 01/05/2001
200101032 6672.00-00 Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax orSupply Information by DISC or FSC 01/05/2001
200101031 170.12-09 Substantiation 01/05/2001
200101031 6050L.00-00 Returns Relating to Certain Dispositions of Donated Property 01/05/2001
200101031 6721.02-00 Sufficiency of Return 01/05/2001
200101030 7602.00-00 Examination of Books and Witnesses 01/05/2001
200101029 7701.03-11 Fixed Investment Trusts 01/05/2001
200101028 1362.01-03 Late Elections 01/05/2001
200101027 1362.01-03 Late Elections 01/05/2001
200101026 1362.01-03 Late Elections 01/05/2001
200101025 1362.01-03 Late Elections 01/05/2001
200101024 1362.04-00 Inadvertent Terminations 01/05/2001
200101023 61.00-00 Gross Income v. Not Gross Income 01/05/2001
200101023 61.03-00 Loan or Mortgage v. Sale 01/05/2001
200101023 61.43-00 Form v. Substance 01/05/2001
200101023 451.01-00 Annual Theory 01/05/2001
200101022 1362.01-03 Late Elections 01/05/2001
200101022 9100.00-00 Extension of Time for Making Certain Elections 01/05/2001
200101021 2033.00-00 Property in Which Decedent Had an Interest 01/05/2001
200101021 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 01/05/2001
200101021 2041.03-00 General Power v. Not a General Power 01/05/2001
200101021 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 01/05/2001
200101021 2523.00-00 Gift to Spouse (Marital Deduction Allowed v. Not Allowed) 01/05/2001
200101020 355.01-00 Spin-Off 01/05/2001

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