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
201338005 61.00-00 Gross Income v. Not Gross Income 09/20/2013
201338005 817.00-00 Treatment of Variable Contracts 09/20/2013
201338004 817.00-00 Treatment of Variable Contracts 09/20/2013
201338003 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 09/20/2013
201338002 2642.00-00 Inclusion Ratio 09/20/2013
201338002 9100.00-00 Extension of Time for Making Certain Elections 09/20/2013
201338001 7704.03-00 Qualifying Income 09/20/2013
201337019 412.06-00 Minimum Funding Waiver 09/13/2013
201337018 501.07-01 Profit v. Not for Profit 09/13/2013
201337017 501.32-00 Income Inures v. does Not Inure to Private Individual 09/13/2013
201337017 501.03-18 Prevention of Cruelty Groups 09/13/2013
201337016 6224.01-00 Partner May Waive Rights 09/13/2013
201337015 6901.00-00 Transferred Assets (See 9113.00-00) 09/13/2013
201337014 7704.03-00 Qualifying Income 09/13/2013
201337013 168.36-00 Lease Term (R 1986) 09/13/2013
201337012 7701.25-04 Terminal Rental Adjustment Clause 09/13/2013
201337012 7701.03-09 Business Trusts 09/13/2013
201337011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/13/2013
201337010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/13/2013
201337009 9100.22-00 Other 09/13/2013
201337009 9114.03-06 Canada 09/13/2013
201337008 9100.22-00 Other 09/13/2013
201337008 9114.03-06 Canada 09/13/2013
201337007 355.01-00 Spin-Off 09/13/2013
201337007 368.04-00 Assets for Control of Transferee (Type "D") 09/13/2013