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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200426024 408.03-00 Rollover Contributions 06/25/2004
200426023 408.00-00 Individual Retirement Accounts 06/25/2004
200426022 402.08-00 Rollover Contributions 06/25/2004
200426022 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 06/25/2004
200426021 408.03-00 Rollover Contributions 06/25/2004
200426020 408.03-00 Rollover Contributions 06/25/2004
200426019 468A.04-02 Revised Schedules 06/25/2004
200426018 47.00-00 Rehabilitation Credit 06/25/2004
200426017 115.00-00 Income of States, Municipalities, etc. 06/25/2004
200426016 877.01-00 Principal Purpose--the Avoidance of Tax 06/25/2004
200426015 9100.00-00 Extension of Time for Making Certain Elections 06/25/2004
200426014 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 06/25/2004
200426014 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 06/25/2004
200426013 9100.00-00 Extension of Time for Making Certain Elections 06/25/2004
200426013 2632.00-00 Special Rules for Allocation of GST Exemption 06/25/2004
200426013 2652.01-02 Special Election for QTIP 06/25/2004
200426013 2654.00-00 Special Rules 06/25/2004
200426012 7701.00-00 Definitions 06/25/2004
200426012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/25/2004
200426011 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 06/25/2004
200426010 115.00-00 Income of States, Municipalities, etc. 06/25/2004
200426009 877.00-00 Expatriation to Avoid Tax 06/25/2004
200426008 2033.00-00 Property in Which Decedent Had an Interest 06/25/2004
200426008 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 06/25/2004
200426008 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 06/25/2004

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