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
200543014 9100.00-00 Extension of Time for Making Certain Elections 10/28/2005
200543013 1362.01-03 Late Elections 10/28/2005
200543012 9100.22-00 Other 10/28/2005
200543012 877.00-00 Expatriation to Avoid Tax 10/28/2005
200543011 1362.01-03 Late Elections 10/28/2005
200543010 42.10-05 No Recapture on Disposition Where Bond Posted 10/28/2005
200543010 9100.01-00 Section 42; Low-Income Housing Credit 10/28/2005
200543009 1362.01-03 Late Elections 10/28/2005
200543008 43.02-01 Tertiary Recovery Method 10/28/2005
200543007 468A.04-02 Revised Schedules 10/28/2005
200543006 468A.04-02 Revised Schedules 10/28/2005
200543005 1362.01-03 Late Elections 10/28/2005
200543004 9100.22-00 Other 10/28/2005
200543004 1503.04-04 Dual Resident Corporation 10/28/2005
200543003 9100.22-00 Other 10/28/2005
200543003 1503.04-04 Dual Resident Corporation 10/28/2005
200543002 1.11-00 Maximum Capital Gains Rate 10/28/2005
200543001 2601.03-01 Irrevocable Trusts 10/28/2005
200542040 408.03-00 Rollover Contributions 10/21/2005
200542039 408.03-00 Rollover Contributions 10/21/2005
200542038 408.03-00 Rollover Contributions 10/21/2005
200542037 4941.00-00 Excise Taxes on Acts of Self-Dealing 10/21/2005
200542037 4941.04-00 Definition of Self-Dealing 10/21/2005
200542037 4946.00-00 Definitions and Special Rules 10/21/2005
200542037 4946.03-00 Government Official 10/21/2005