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
200418050 414.00-00 Definitions and Special Rules 04/30/2004
200418049 412.06-00 Minimum Funding Waiver 04/30/2004
200418048 402.03-00 Foreign Situs Trust 04/30/2004
200418047 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 04/30/2004
200418046 4942.00-00 Taxes on Failure to Distribute Income 04/30/2004
200418045 402.08-00 Rollover Contributions 04/30/2004
200418044 115.00-00 Income of States, Municipalities, etc. 04/30/2004
200418043 9100.22-00 Other 04/30/2004
200418043 1503.04-04 Dual Resident Corporation 04/30/2004
200418042 9100.00-00 Extension of Time for Making Certain Elections 04/30/2004
200418041 9100.20-00 Section 1502; Election to File Consolidated Return 04/30/2004
200418041 1502.75-00 Filing Requirements 04/30/2004
200418040 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 04/30/2004
200418040 642.03-00 Charitable Deduction 04/30/2004
200418039 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/30/2004
200418039 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 04/30/2004
200418038 860D.01-00 Election 04/30/2004
200418038 9100.00-00 Extension of Time for Making Certain Elections 04/30/2004
200418037 877.00-00 Expatriation to Avoid Tax 04/30/2004
200418036 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/30/2004
200418035 3121.02-05 If Employed in States Where There are Political Subdivisions or Instrumentalities 04/30/2004
200418034 1362.01-03 Late Elections 04/30/2004
200418033 1502.75-00 Filing Requirements 04/30/2004
200418033 9100.20-00 Section 1502; Election to File Consolidated Return 04/30/2004
200418032 351.00-00 Transfer to Corporation Controlled by Transferor 04/30/2004

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