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
200536008 368.04-00 Assets for Control of Transferee (Type "D") 09/09/2005
200536008 355.01-00 Spin-Off 09/09/2005
200536008 351.02-00 Series of Transactions 09/09/2005
200536007 2601.00-00 Tax On Generation Skipping Transfers 09/09/2005
200536007 2501.01-00 Gift v. Not a Gift 09/09/2005
200536007 2652.01-00 Transferor Defined 09/09/2005
200536007 2033.01-00 Interest v. No Interest at Time of Death 09/09/2005
200536006 6427.00-00 Fuels Not Used for Taxable Purposes 09/09/2005
200536005 9100.00-00 Extension of Time for Making Certain Elections 09/09/2005
200536004 1362.02-03 Passive Investment Income 09/09/2005
200536003 852.10-00 Taxable Income of a Regulated Investment Company 09/09/2005
200536002 852.10-00 Taxable Income of a Regulated Investment Company 09/09/2005
200536001 1362.01-03 Late Elections 09/09/2005
200535032 412.06-00 Minimum Funding Waiver 09/02/2005
200535032 4971.02-00 Additional Tax 09/02/2005
200535031 9100.00-00 Extension of Time for Making Certain Elections 09/02/2005
200535030 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 09/02/2005
200535029 501.03-25 Social Welfare Groups (See Also 0501.04-00) 09/02/2005
200535029 501.03-30 Organizational and Operational Tests 09/02/2005
200535029 501.03-33 Lessening the Burdens of Government 09/02/2005
200535028 43.02-02 Significant Expansion 09/02/2005
200535027 9100.22-00 Other 09/02/2005
200535027 1503.04-04 Dual Resident Corporation 09/02/2005
200535026 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 09/02/2005
200535025 2632.00-00 Special Rules for Allocation of GST Exemption 09/02/2005