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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200708072 54.00-00 Clean Renewable Energy Bonds 02/23/2007
200708071 447.06-00 Suspense Account For Family Corporation 02/23/2007
200708070 54.00-00 Clean Renewable Energy Bonds 02/23/2007
200708069 54.00-00 Clean Renewable Energy Bonds 02/23/2007
200708068 54.00-00 Clean Renewable Energy Bonds 02/23/2007
200708067 54.00-00 Clean Renewable Energy Bonds 02/23/2007
200708066 54.00-00 Clean Renewable Energy Bonds 02/23/2007
200708065 54.00-00 Clean Renewable Energy Bonds 02/23/2007
200708064 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/23/2007
200708063 54.00-00 Clean Renewable Energy Bonds 02/23/2007
200708062 54.00-00 Clean Renewable Energy Bonds 02/23/2007
200708061 54.00-00 Clean Renewable Energy Bonds 02/23/2007
200708060 54.00-00 Clean Renewable Energy Bonds 02/23/2007
200708059 54.00-00 Clean Renewable Energy Bonds 02/23/2007
200708058 54.00-00 Clean Renewable Energy Bonds 02/23/2007
200708057 54.00-00 Clean Renewable Energy Bonds 02/23/2007
200708056 54.00-00 Clean Renewable Energy Bonds 02/23/2007
200708055 54.00-00 Clean Renewable Energy Bonds 02/23/2007
200708054 2601.00-00 Tax On Generation Skipping Transfers 02/23/2007
200708054 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/23/2007
200708054 61.00-00 Gross Income v. Not Gross Income 02/23/2007
200708054 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 02/23/2007
200708054 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/23/2007
200708054 1031.08-00 Basis 02/23/2007
200708054 1031.00-00 Exchange of Property Held for Productive Use or Investment 02/23/2007