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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200020029 170.09-01 United States, States, Political Subdivisions, Etc. 05/19/2000
200020029 3306.03-01 Services for U.S. or an Instrumentality Excepted 05/19/2000
200020028 877.01-00 Principal Purpose--the Avoidance of Tax 05/19/2000
200020027 1362.00-00 Election by Small Business Corporation 05/19/2000
200020026 1362.00-00 Election by Small Business Corporation 05/19/2000
200020025 877.01-00 Principal Purpose--the Avoidance of Tax 05/19/2000
200020024 665.00-00 Definitions Applicable to Subpart D 05/19/2000
200020024 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/19/2000
200020024 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 05/19/2000
200020024 2601.00-00 Tax On Generation Skipping Transfers 05/19/2000
200020023 665.00-00 Definitions Applicable to Subpart D 05/19/2000
200020023 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/19/2000
200020023 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 05/19/2000
200020023 2601.00-00 Tax On Generation Skipping Transfers 05/19/2000
200020022 1362.04-00 Inadvertent Terminations 05/19/2000
200020021 877.01-00 Principal Purpose--the Avoidance of Tax 05/19/2000
200020020 665.00-00 Definitions Applicable to Subpart D 05/19/2000
200020020 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/19/2000
200020020 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 05/19/2000
200020020 2601.00-00 Tax On Generation Skipping Transfers 05/19/2000
200020019 665.00-00 Definitions Applicable to Subpart D 05/19/2000
200020019 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/19/2000
200020019 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 05/19/2000
200020019 2601.00-00 Tax On Generation Skipping Transfers 05/19/2000
200020018 367.03-00 Treatment of Transfers of Stock or Securities to Foreign Corporations 05/19/2000

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