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
201342001 2601.03-05 Additions to Irrevocable Trusts 10/18/2013
201342001 2501.01-00 Gift v. Not a Gift 10/18/2013
201342001 2035.01-00 Inclusion of Certain Property in Gross Estate 10/18/2013
201342001 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 10/18/2013
201342001 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 10/18/2013
201342001 2038.01-00 Power to Alter or Amend 10/18/2013
201342001 61.00-00 Gross Income v. Not Gross Income 10/18/2013
201342001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/18/2013
201342001 643.00-00 Definitions Applicable to Subparts A, B, C, and D 10/18/2013
201341041 431.00-00 Minimum Funding Standards for Multiemployer Plans 10/11/2013
201341040 412.06-00 Minimum Funding Waiver 10/11/2013
201341039 402.03-00 Foreign Situs Trust 10/11/2013
201341038 402.08-00 Rollover Contributions 10/11/2013
201341037 501.03-30 Organizational and Operational Tests 10/11/2013
201341036 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000 Or Less 10/11/2013
201341035 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 10/11/2013
201341034 6201.00-00 Assessment Authority 10/11/2013
201341033 817.00-00 Treatment of Variable Contracts 10/11/2013
201341032 856.00-00 Definition of Real Estate Investment Trust 10/11/2013
201341031 162.00-00 Trade or Business (Deductible v. Not Deductible) 10/11/2013
201341031 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 10/11/2013
201341030 469.03-00 Passive Activity Defined 10/11/2013
201341030 469.03-03 Definition of Activity 10/11/2013
201341030 9100.00-00 Extension of Time for Making Certain Elections 10/11/2013
201341029 162.00-00 Trade or Business (Deductible v. Not Deductible) 10/11/2013

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