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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Nimewo UILC Sijè Dat Piblikasyon
200052012 1362.04-00 Inadvertent Terminations 12/29/2000
200052011 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 12/29/2000
200052010 1033.02-00 Definition of Involuntary Conversion Events 12/29/2000
200052009 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 12/29/2000
200052009 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/29/2000
200052009 2601.00-00 Tax On Generation Skipping Transfers 12/29/2000
200052008 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 12/29/2000
200052007 2601.00-00 Tax On Generation Skipping Transfers 12/29/2000
200052007 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 12/29/2000
200052007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/29/2000
200052006 2518.01-00 Requirements for a Qualified Disclaimer 12/29/2000
200052006 2055.12-05 Unitrusts 12/29/2000
200052005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/29/2000
200052004 6013.02-01 Joint Return After Filing Separate Returns 12/29/2000
200052003 1502.06-00 Liability for Tax 12/29/2000
200052003 1502.77-00 Common Parent Agent for Subsidiaries 12/29/2000
200052003 6501.08-00 Waiver of Limitation (Waived v. Not Waived) 12/29/2000
200052003 6901.03-01 Extension by Agreement 12/29/2000
200052002 861.01-00 Gross Income From Sources Within U.S. 12/29/2000
200052001 49.05-04 Binding Contract Rule 12/29/2000
200051053 401.06-00 Required Distributions 12/22/2000
200051053 401.06-02 Employee Dies Before Entire Interest Distributed 12/22/2000
200051052 72.20-04 Substantially Equal Payments 12/22/2000
200051051 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 12/22/2000
200051050 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 12/22/2000

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