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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Number UILC Subject Release Date
201013035 263A.01-00 Activities Subject to Capitalization 04/02/2010
201013035 263A.04-05 Simplified Production Method 04/02/2010
201013034 301.00-00 Distributions of Property 04/02/2010
201013034 305.03-00 Distributions in Lieu of Money 04/02/2010
201013033 691.00-00 Recipients of Income in Respect of Decedents 04/02/2010
201013032 2601.00-00 Tax On Generation Skipping Transfers 04/02/2010
201013031 1362.01-03 Late Elections 04/02/2010
201013030 2601.03-01 Irrevocable Trusts 04/02/2010
201013030 1001.02-07 Property Differing Materially 04/02/2010
201013029 9100.20-00 Section 1502; Election to File Consolidated Return 04/02/2010
201013029 1502.75-00 Filing Requirements 04/02/2010
201013028 1502.75-00 Filing Requirements 04/02/2010
201013027 2601.00-00 Tax On Generation Skipping Transfers 04/02/2010
201013026 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 04/02/2010
201013025 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 04/02/2010
201013025 754.02-00 Timeliness of Election 04/02/2010
201013024 303.00-00 Distributions In Redemption of Stock to Pay Death Taxes 04/02/2010
201013023 7701.00-00 Definitions 04/02/2010
201013023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/02/2010
201013022 7701.00-00 Definitions 04/02/2010
201013022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/02/2010
201013021 1362.01-03 Late Elections 04/02/2010
201013020 1362.01-03 Late Elections 04/02/2010
201013019 9100.00-00 Extension of Time for Making Certain Elections 04/02/2010
201013019 1361.05-00 Qualified Subchapter S Subsidiary 04/02/2010
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