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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200444029 408.03-00 Rollover Contributions 10/29/2004
200444028 408.03-00 Rollover Contributions 10/29/2004
200444027 408.03-00 Rollover Contributions 10/29/2004
200444026 71.00-00 Alimony--Separate Maintenance Payments 10/29/2004
200444025 6212.00-00 Notice of Deficiency 10/29/2004
200444025 6501.05-00 Fraud--Exception to Period of Limitations (See Also 6653.03-00) 10/29/2004
200444024 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/29/2004
200444023 2056.05-00 Life Estate With Power of Appointment in Surviving Spouse 10/29/2004
200444023 2056.07-00 Qualified Terminable Interest Property 10/29/2004
200444022 482.11-08 Cost Sharing Agreements 10/29/2004
200444022 927.01-00 Definition of Export Property 10/29/2004
200444022 861.15-01 Sale Method 10/29/2004
200444021 2053.00-00 Expenses, Indebtedness, and Taxes (Deductible v. Not Deductible) 10/29/2004
200444021 691.00-00 Recipients of Income in Respect of Decedents 10/29/2004
200444020 6601.00-00 Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) 10/29/2004
200444020 6611.00-00 Interest on Overpayments (Interest v. No Interest) 10/29/2004
200444019 6532.00-00 Periods of Limitation on Suits (Barred v. Not Barred) 10/29/2004
200444019 6532.02-01 Date of Rejection of Refund Claim 10/29/2004
200444019 6532.02-04 Extension of Time 10/29/2004
200444018 1362.04-00 Inadvertent Terminations 10/29/2004
200444017 1362.04-00 Inadvertent Terminations 10/29/2004
200444016 2642.01-00 Inclusion Ratio Defined 10/29/2004
200444016 9100.00-00 Extension of Time for Making Certain Elections 10/29/2004
200444015 1362.00-00 Election by Small Business Corporation 10/29/2004
200444014 1361.03-02 Qualified Subchapter S Trusts 10/29/2004

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