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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201723007 9100.04-00 Section 168; MACRS 06/09/2017
201723006 4941.00-00 Excise Taxes on Acts of Self-Dealing 06/09/2017
201723006 4941.04-00 Definition of Self-Dealing 06/09/2017
201723006 4943.00-00 Excise Taxes on Excess Business Holdings 06/09/2017
201723006 4943.03-00 Definition of Excess Business Holdings 06/09/2017
201723006 4943.04-03 Business Enterprise 06/09/2017
201723006 4946.00-00 Definitions and Special Rules 06/09/2017
201723006 4946.01-00 Disqualified Person 06/09/2017
201723005 4941.00-00 Excise Taxes on Acts of Self-Dealing 06/09/2017
201723005 4941.04-00 Definition of Self-Dealing 06/09/2017
201723005 4946.00-00 Definitions and Special Rules 06/09/2017
201723005 4946.01-00 Disqualified Person 06/09/2017
201723004 7704.03-00 Qualifying Income 06/09/2017
201723003 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 06/09/2017
201723003 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 06/09/2017
201723003 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/09/2017
201723003 2601.00-00 Tax On Generation Skipping Transfers 06/09/2017
201723002 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 06/09/2017
201723002 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 06/09/2017
201723002 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/09/2017
201723002 2601.00-00 Tax On Generation Skipping Transfers 06/09/2017
201723001 9100.00-00 Extension of Time for Making Certain Elections 06/09/2017
201723000 6110.00-00 Index for Public Inspection of Written Determination 06/09/2017
201722029 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/02/2017
201722028 56.54-04 Intangible Drilling Cost Preference 06/02/2017

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