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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200503015 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 01/21/2005
200503015 338.01-02 Time in which Election must be made 01/21/2005
200503014 355.01-01 Split-Off 01/21/2005
200503013 1504.01-00 Affiliated Group v. Not an Affiliated Group 01/21/2005
200503012 301.00-00 Distributions of Property 01/21/2005
200503012 337.16-00 Loss Disallowance 01/21/2005
200503012 1502.13-00 Intercompany Transactions 01/21/2005
200503011 468A.04-02 Revised Schedules 01/21/2005
200503010 2702.00-00 Special Valuation Rules for Transfers in Trust 01/21/2005
200503009 2702.00-00 Special Valuation Rules for Transfers in Trust 01/21/2005
200503008 2702.00-00 Special Valuation Rules for Transfers in Trust 01/21/2005
200503007 2702.00-00 Special Valuation Rules for Transfers in Trust 01/21/2005
200503006 2702.00-00 Special Valuation Rules for Transfers in Trust 01/21/2005
200503005 468A.04-06 Qualifying Percent 01/21/2005
200503004 163.03-02 Investment Interest 01/21/2005
200503004 163.03-03 Investment Income and Expenses 01/21/2005
200503004 163.03-04 Property Held For Investment 01/21/2005
200503003 613A.04-03 Refiners Excluded 01/21/2005
200503002 2601.00-00 Tax On Generation Skipping Transfers 01/21/2005
200503001 9999.00-00 Miscellaneous Issues 01/21/2005
200502054 408.03-00 Rollover Contributions 01/14/2005
200502053 408.03-00 Rollover Contributions 01/14/2005
200502052 402.08-00 Rollover Contributions 01/14/2005
200502051 9100.00-00 Extension of Time for Making Certain Elections 01/14/2005
200502050 408.00-00 Individual Retirement Accounts 01/14/2005