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.

  1. Enter a term in the Find box.
  2. Click the Search button.
jwenn Èd
Nimewo UILC Sijè Dat Piblikasyon
200448006 2032A.13-00 Partnerships, Corporations, and Trusts 11/26/2004
200448006 2031.05-08 Partnerships 11/26/2004
200448005 468A.04-02 Revised Schedules 11/26/2004
200448004 1362.01-03 Late Elections 11/26/2004
200448003 1362.00-00 Election by Small Business Corporation 11/26/2004
200448002 468A.06-03 Disposition of Interest 11/26/2004
200448001 2601.03-01 Irrevocable Trusts 11/26/2004
200448001 643.01-00 Distributable Net Income 11/26/2004
200448001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/26/2004
200447051 408.03-00 Rollover Contributions 11/19/2004
200447050 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/19/2004
200447049 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/19/2004
200447048 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/19/2004
200447047 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/19/2004
200447046 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/19/2004
200447045 412.06-00 Minimum Funding Waiver 11/19/2004
200447044 412.06-00 Minimum Funding Waiver 11/19/2004
200447043 412.06-00 Minimum Funding Waiver 11/19/2004
200447042 408.03-00 Rollover Contributions 11/19/2004
200447041 408.03-00 Rollover Contributions 11/19/2004
200447040 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 11/19/2004
200447040 2056.12-00 Effect of Disclaimers 11/19/2004
200447040 2518.00-00 Disclaimers 11/19/2004
200447040 402.08-05 By a Surviving Spouse 11/19/2004
200447039 408.03-00 Rollover Contributions 11/19/2004