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
200333013 664.00-00 Charitable Remainder Trusts 08/15/2003
200333013 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 08/15/2003
200333013 1223.00-00 Holding Period of Capital Assets 08/15/2003
200333013 2516.00-00 Certain Property Settlements (Exempt v. Not Exempt From Gift Tax) 08/15/2003
200333012 7701.00-00 Definitions 08/15/2003
200333012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/15/2003
200333011 42.06-00 Definitions and Special Rules Relating to Credit Period 08/15/2003
200333011 9100.01-00 Section 42; Low-Income Housing Credit 08/15/2003
200333010 9100.22-00 Other 08/15/2003
200333010 1503.04-04 Dual Resident Corporation 08/15/2003
200333010 9100.18-00 Section 927; FSC Election 08/15/2003
200333009 7701.00-00 Definitions 08/15/2003
200333009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/15/2003
200333008 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 08/15/2003
200333008 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/15/2003
200333007 1362.01-03 Late Elections 08/15/2003
200333006 41.01-00 Alternative Incremental Credit 08/15/2003
200333005 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 08/15/2003
200333004 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 08/15/2003
200333004 9100.00-00 Extension of Time for Making Certain Elections 08/15/2003
200333003 3121.01-00 Wages 08/15/2003
200333002 1362.01-03 Late Elections 08/15/2003
200333001 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 08/15/2003
200332026 408.03-00 Rollover Contributions 08/08/2003
200332025 118.01-02 Nonshareholder Contributions 08/08/2003