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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201343005 614.02-00 Election to Aggregate Separate Operating Mineral Interests in Case of Mines 10/25/2013
201343004 6166.00-00 Extension of Time to Pay Estate Tax 10/25/2013
201343003 162.00-00 Trade or Business (Deductible v. Not Deductible) 10/25/2013
201343002 642.00-00 Special Rules for Credits and Deductions 10/25/2013
201343002 642.03-00 Charitable Deduction 10/25/2013
201343002 9100.00-00 Extension of Time for Making Certain Elections 10/25/2013
201343002 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 10/25/2013
201343001 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 10/25/2013
201343001 9100.00-00 Extension of Time for Making Certain Elections 10/25/2013
201342019 408.03-00 Rollover Contributions 10/18/2013
201342018 9100.00-00 Extension of Time for Making Certain Elections 10/18/2013
201342017 408.03-00 Rollover Contributions 10/18/2013
201342016 408.03-00 Rollover Contributions 10/18/2013
201342015 408.03-00 Rollover Contributions 10/18/2013
201342014 501.07-01 Profit v. Not for Profit 10/18/2013
201342013 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 10/18/2013
201342012 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 10/18/2013
201342011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/18/2013
201342011 509.01-02 Support 10/18/2013
201342011 170.09-00 Donees of Charitable Contributions in General 10/18/2013
201342010 61.00-00 Gross Income v. Not Gross Income 10/18/2013
201342010 6426.00-00 Credit for Alcohol Fuel, Biodiesel and Alternative Fuel Mixtures 10/18/2013
201342010 6427.00-00 Fuels Not Used for Taxable Purposes 10/18/2013
201342010 6427.13-00 Income Tax Credit in Lieu of Payment 10/18/2013
201342009 472.01-00 Election 10/18/2013

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