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
200523003 674.00-00 Power to Control Beneficial Enjoyment 06/10/2005
200523003 678.00-00 Person Other Than Grantor Treated as Substantial Owner 06/10/2005
200523002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/10/2005
200523001 1362.02-00 Termination of Election 06/10/2005
200523001 1362.02-03 Passive Investment Income 06/10/2005
200523001 1362.04-00 Inadvertent Terminations 06/10/2005
200522023 61.13-07 Refund of Taxes or Duties 06/03/2005
200522023 111.06-00 Tax Refunds 06/03/2005
200522023 102.00-00 Gifts and Inheritances 06/03/2005
200522023 6041.00-00 Information at Source 06/03/2005
200522022 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 06/03/2005
200522022 501.06-01 Performance of Particular Services for Members 06/03/2005
200522021 6502.00-00 Collection After Assessment (Timely v. Not Timely) 06/03/2005
200522021 6503.00-00 Suspension of Running of Period of Limitation (Suspended v. Not Suspended) 06/03/2005
200522021 6503.03-00 Assets of Taxpayer in Control or Custody of Court 06/03/2005
200522021 6503.09-00 Effect of Bankruptcy Code Proceeding 06/03/2005
200522020 1445.00-00 Withholding of Tax on Dispositions of United States Real Property Interests (See Also 897.00-00). 06/03/2005
200522020 1445.01-00 Duty to Withhold 06/03/2005
200522020 897.00-00 Disposition of Investment in United States Real Property 06/03/2005
200522020 897.02-00 U.S. Real Property Interest 06/03/2005
200522019 6331.18-00 Levy Procedure 06/03/2005
200522018 408.03-00 Rollover Contributions 06/03/2005
200522017 408.03-00 Rollover Contributions 06/03/2005
200522016 4945.00-00 Excise Taxes on Taxable Expenditures 06/03/2005
200522015 4942.03-07 Set-Asides 06/03/2005