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
200442019 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/15/2004
200442019 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/15/2004
200442019 2601.00-00 Tax On Generation Skipping Transfers 10/15/2004
200442018 9100.00-00 Extension of Time for Making Certain Elections 10/15/2004
200442018 856.03-00 Other Requirements 10/15/2004
200442017 468A.04-02 Revised Schedules 10/15/2004
200442016 9100.00-00 Extension of Time for Making Certain Elections 10/15/2004
200442016 9100.09-00 Section 442; Accounting Periods 10/15/2004
200442015 118.01-02 Nonshareholder Contributions 10/15/2004
200442015 118.02-00 Contributions in Aid of Construction 10/15/2004
200442014 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 10/15/2004
200442013 9100.00-00 Extension of Time for Making Certain Elections 10/15/2004
200442013 2642.00-00 Inclusion Ratio 10/15/2004
200442012 2642.00-00 Inclusion Ratio 10/15/2004
200442012 9100.00-00 Extension of Time for Making Certain Elections 10/15/2004
200442011 382.12-08 Title 11 or Similar Case 10/15/2004
200442011 468B.02-00 Taxation of Designated Settlement Funds 10/15/2004
200442010 2642.00-00 Inclusion Ratio 10/15/2004
200442010 9100.22-00 Other 10/15/2004
200442009 2642.00-00 Inclusion Ratio 10/15/2004
200442009 9100.22-00 Other 10/15/2004
200442008 358.00-00 Basis to Distributees 10/15/2004
200442008 357.00-00 Assumption of Liability (Gain Recognized v. Not Recognized) 10/15/2004
200442008 368.00-00 Definitions Relating to Corporate Reorganizations 10/15/2004
200442007 358.00-00 Basis to Distributees 10/15/2004

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