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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201119008 7701.03-00 Association v. Trust 05/13/2011
201119007 1362.00-00 Election by Small Business Corporation 05/13/2011
201119007 1362.01-03 Late Elections 05/13/2011
201119006 47.00-00 Rehabilitation Credit 05/13/2011
201119005 663.05-00 Separate Share Rule 05/13/2011
201119005 1362.00-00 Election by Small Business Corporation 05/13/2011
201119005 1361.03-02 Qualified Subchapter S Trusts 05/13/2011
201119004 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 05/13/2011
201119004 2056.07-00 Qualified Terminable Interest Property 05/13/2011
201119004 2511.00-00 Transfers in General (Gift v. Not a Gift) 05/13/2011
201119004 2519.00-00 Disposition of Certain Life Estates 05/13/2011
201119004 2207A.00-00 Right of Recovery in the Case of Certain Marital Deduction Property 05/13/2011
201119004 2702.00-00 Special Valuation Rules for Transfers in Trust 05/13/2011
201119003 2511.10-00 Transfer of Life Estate or Other Right Over Income 05/13/2011
201119003 2519.00-00 Disposition of Certain Life Estates 05/13/2011
201119003 2207A.02-00 Recovery With Respect to Gift Tax 05/13/2011
201119002 355.01-00 Spin-Off 05/13/2011
201119002 355.09-00 Distributions Within a Consolidated Group 05/13/2011
201119001 856.00-00 Definition of Real Estate Investment Trust 05/13/2011
201118026 408.03-00 Rollover Contributions 05/06/2011
201118025 408.03-00 Rollover Contributions 05/06/2011
201118024 412.00-00 Minimum Funding Standards 05/06/2011
201118023 412.00-00 Minimum Funding Standards 05/06/2011
201118022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/06/2011
201118021 6012.00-00 Persons Required to Make Returns of Income (Required v. Not Required) 05/06/2011

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