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
200701009 9100.00-00 Extension of Time for Making Certain Elections 01/05/2007
200701008 857.00-00 Taxation of Real Estate Investment Trusts and Their Beneficiaries 01/05/2007
200701007 1362.04-00 Inadvertent Terminations 01/05/2007
200701006 468A.04-02 Revised Schedules 01/05/2007
200701005 468A.04-02 Revised Schedules 01/05/2007
200701004 468A.04-02 Revised Schedules 01/05/2007
200701003 468A.04-02 Revised Schedules 01/05/2007
200701002 468A.04-00 Ruling Amount 01/05/2007
200701001 3406.00-00 Backup Withholding 01/05/2007
200701001 6041.03-00 Fixed or Determinable Gains, Profits, or Income 01/05/2007
200701001 6041.05-00 Payments Specifically Included 01/05/2007
200701001 6045.00-00 Returns of Brokers 01/05/2007
200701001 6049.01-00 Reportable Interest 01/05/2007
200652047 412.06-00 Minimum Funding Waiver 12/29/2006
200652046 412.06-00 Minimum Funding Waiver 12/29/2006
200652045 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 12/29/2006
200652044 412.06.00 Minimum Funding Waiver 12/29/2006
200652043 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/29/2006
200652043 1035.00-00 Exchanges of Insurance Policies 12/29/2006
200652043 1011.01-00 Allocation of Basis 12/29/2006
200652043 101.01-02 Transfer for Consideration 12/29/2006
200652043 7702.00-00 Life Insurance Contract Defined 12/29/2006
200652043 7702.17-00 Change in Benefits During First 15 Years 12/29/2006
200652043 7702A.00-00 Modified Endowment Contracts 12/29/2006
200652043 7702A.03-03 Treatment of Material Changes 12/29/2006