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.

  1. Enter a term in the Find box.
  2. Click the Search button.
jwenn Èd
Nimewo UILC Sijè Dat Piblikasyon
200548025 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 12/02/2005
200548025 513.00-00 Unrelated v. Not Unrelated Trade or Business 12/02/2005
200548025 514.00-00 Unrelated Debt-Financed Income 12/02/2005
200548024 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 12/02/2005
200548024 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 12/02/2005
200548024 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 12/02/2005
200548023 4941.00-00 Excise Taxes on Acts of Self-Dealing 12/02/2005
200548023 4941.04-00 Definition of Self-Dealing 12/02/2005
200548022 162.14-00 Expenses of Future Operations 12/02/2005
200548021 1361.01-04 More than One Class of Stock 12/02/2005
200548020 469.03-03 Definition of Activity 12/02/2005
200548020 9100.00-00 Extension of Time for Making Certain Elections 12/02/2005
200548019 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 12/02/2005
200548019 9100.00-00 Extension of Time for Making Certain Elections 12/02/2005
200548018 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/02/2005
200548018 2601.00-00 Tax On Generation Skipping Transfers 12/02/2005
200548017 2652.01-02 Special Election for QTIP 12/02/2005
200548017 9100.00-00 Extension of Time for Making Certain Elections 12/02/2005
200548016 9100.20-00 Section 1502; Election to File Consolidated Return 12/02/2005
200548015 1362.01-03 Late Elections 12/02/2005
200548014 1362.04-00 Inadvertent Terminations 12/02/2005
200548013 9100.00-00 Extension of Time for Making Certain Elections 12/02/2005
200548012 1362.04-00 Inadvertent Terminations 12/02/2005
200548011 9100.00-00 Extension of Time for Making Certain Elections 12/02/2005
200548011 1361.05-00 Qualified Subchapter S Subsidiary 12/02/2005