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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200105017 704.01-04 Section 704(c) Considerations 02/02/2001
200105017 721.00-00 Nonrecognition of Gain or Loss on Contributions 02/02/2001
200105017 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 02/02/2001
200105016 704.01-04 Section 704(c) Considerations 02/02/2001
200105016 721.00-00 Nonrecognition of Gain or Loss on Contributions 02/02/2001
200105016 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 02/02/2001
200105015 704.01-04 Section 704(c) Considerations 02/02/2001
200105015 721.00-00 Nonrecognition of Gain or Loss on Contributions 02/02/2001
200105015 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 02/02/2001
200105014 162.04-03 Capture Insurance 02/02/2001
200105013 704.01-04 Section 704(c) Considerations 02/02/2001
200105013 721.00-00 Nonrecognition of Gain or Loss on Contributions 02/02/2001
200105013 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 02/02/2001
200105012 704.01-04 Section 704(c) Considerations 02/02/2001
200105012 721.00-00 Nonrecognition of Gain or Loss on Contributions 02/02/2001
200105012 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 02/02/2001
200105011 704.01-04 Section 704(c) Considerations 02/02/2001
200105011 721.00-00 Nonrecognition of Gain or Loss on Contributions 02/02/2001
200105011 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 02/02/2001
200105010 704.01-04 Section 704(c) Considerations 02/02/2001
200105010 721.00-00 Nonrecognition of Gain or Loss on Contributions 02/02/2001
200105010 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 02/02/2001
200105009 704.01-04 Section 704(c) Considerations 02/02/2001
200105009 721.00-00 Nonrecognition of Gain or Loss on Contributions 02/02/2001
200105009 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 02/02/2001

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