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
200535009 2601.00-00 Tax On Generation Skipping Transfers 09/02/2005
200535009 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/02/2005
200535008 9100.00-00 Extension of Time for Making Certain Elections 09/02/2005
200535008 2056.07-00 Qualified Terminable Interest Property 09/02/2005
200535007 664.03-02 Charitable Remainder Unitrust 09/02/2005
200535006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/02/2005
200535006 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 09/02/2005
200535006 2055.12-10 Reformations of Nonqualifying Interests 09/02/2005
200535005 2642.00-00 Inclusion Ratio 09/02/2005
200535005 9100.00-00 Extension of Time for Making Certain Elections 09/02/2005
200535004 1502.21-00 Consolidated Net Operating Loss Deduction 09/02/2005
200535004 9100.22-00 Other 09/02/2005
200535003 9100.22-00 Other 09/02/2005
200535003 2642.00-00 Inclusion Ratio 09/02/2005
200535002 1362.04-00 Inadvertent Terminations 09/02/2005
200535001 6331.03-00 Administrative Policy 09/02/2005
200535001 6331.18-00 Levy Procedure 09/02/2005
200534028 414.09-00 Certain Employee Contributions 08/26/2005
200534027 414.00-00 Definitions and Special Rules 08/26/2005
200534026 408.03-00 Rollover Contributions 08/26/2005
200534026 408.00-00 Individual Retirement Accounts 08/26/2005
200534025 514.07-00 Acquisition Indebtedness 08/26/2005
200534024 4942.03-07 Set-Asides 08/26/2005
200534023 501.07-00 Social Clubs 08/26/2005
200534022 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/26/2005