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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200448024 704.01-04 Section 704(c) Considerations 11/26/2004
200448024 704.01-02 Economic Effect 11/26/2004
200448023 2601.00-00 Tax On Generation Skipping Transfers 11/26/2004
200448023 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/26/2004
200448022 2601.00-00 Tax On Generation Skipping Transfers 11/26/2004
200448022 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/26/2004
200448021 2601.00-00 Tax On Generation Skipping Transfers 11/26/2004
200448021 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/26/2004
200448020 2601.00-00 Tax On Generation Skipping Transfers 11/26/2004
200448020 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/26/2004
200448019 2601.00-00 Tax On Generation Skipping Transfers 11/26/2004
200448019 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/26/2004
200448018 2601.00-00 Tax On Generation Skipping Transfers 11/26/2004
200448018 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/26/2004
200448017 141.03-00 Nongovernmental Output Property Acquired 11/26/2004
200448016 1362.01-03 Late Elections 11/26/2004
200448015 47.01-00 General Rule; Percentages 11/26/2004
200448014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/26/2004
200448013 367.40-00 Treatment of Distribution Described in Section 367(e) 11/26/2004
200448012 1362.01-03 Late Elections 11/26/2004
200448011 1362.02-03 Passive Investment Income 11/26/2004
200448010 1362.04-00 Inadvertent Terminations 11/26/2004
200448009 1502.75-00 Filing Requirements 11/26/2004
200448008 118.02-00 Contributions in Aid of Construction 11/26/2004
200448007 1362.01-03 Late Elections 11/26/2004