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
200606016 469.03-03 Definition of Activity 02/10/2006
200606015 1362.01-03 Late Elections 02/10/2006
200606014 1362.04-00 Inadvertent Terminations 02/10/2006
200606013 1362.04-00 Inadvertent Terminations 02/10/2006
200606012 1362.04-00 Inadvertent Terminations 02/10/2006
200606011 1362.04-00 Inadvertent Terminations 02/10/2006
200606010 1362.04-00 Inadvertent Terminations 02/10/2006
200606009 331.00-00 Gain or Loss to Shareholders in Corporate Liquidations 02/10/2006
200606009 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 02/10/2006
200606009 708.01-00 Termination 02/10/2006
200606009 721.00-00 Nonrecognition of Gain or Loss on Contributions 02/10/2006
200606009 722.00-00 Basis of Contributing Partner's Interest 02/10/2006
200606009 723.00-00 Basis of Property Contributed to Partnership 02/10/2006
200606009 7701.01-00 Associations v. Corporations 02/10/2006
200606008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/10/2006
200606007 115.00-00 Income of States, Municipalities, etc. 02/10/2006
200606007 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 02/10/2006
200606006 2033.00-00 Property in Which Decedent Had an Interest 02/10/2006
200606006 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 02/10/2006
200606006 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 02/10/2006
200606006 2512.00-00 Valuation of Gifts 02/10/2006
200606006 677.00-00 Income for Benefit of Grantor 02/10/2006
200606006 678.00-00 Person Other Than Grantor Treated as Substantial Owner 02/10/2006
200606005 1362.01-03 Late Elections 02/10/2006
200606004 754.02-00 Timeliness of Election 02/10/2006