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
200850007 468A.04-02 Revised Schedules 12/12/2008
200850006 468A.04-02 Revised Schedules 12/12/2008
200850005 468A.04-02 Revised Schedules 12/12/2008
200850004 691.00-00 Recipients of Income in Respect of Decedents 12/12/2008
200850003 141.01-00 Private Business Tests 12/12/2008
200850003 141.01-04 Output Facilities 12/12/2008
200850002 468A.01-00 In General 12/12/2008
200850001 1362.04-00 Inadvertent Terminations 12/12/2008
200849020 9999.98-00 Not Able to Identify Under Present List 12/05/2008
200849019 9999.98-00 Not Able to Identify Under Present List 12/05/2008
200849018 501.03-19 Public Recreation Facilities and Athletic Organizations 12/05/2008
200849017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/05/2008
200849017 509.01-01 Private Foundation 12/05/2008
200849016 501.12-00 Local Benevolent Life Insurance Associations, etc. 12/05/2008
200849016 501.12-03 Mutual or Cooperative Electric Companies 12/05/2008
200849015 451.13-04 Goods (1.451-5) 12/05/2008
200849015 61.00-00 Gross Income v. Not Gross Income 12/05/2008
200849015 461.01-00 Accrual Method 12/05/2008
200849014 165.00-00 Deductions For Losses 12/05/2008
200849013 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 12/05/2008
200849012 385.04-00 Hybrid Instruments 12/05/2008
200849012 162.00-00 Trade or Business (Deductible v. Not Deductible) 12/05/2008
200849012 951.02-00 Definition of U.S. shareholder 12/05/2008
200849012 957.01-00 Percentage of Total Combined Voting Power Owned by U.S. Shareholders 12/05/2008
200849012 864.03-00 Treatment of Related Person Factoring Income 12/05/2008