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
200842016 9100.01-00 Section 42; Low-Income Housing Credit 10/17/2008
200842016 42.00-00 Low-Income Housing Credit 10/17/2008
200842015 1362.01-03 Late Elections 10/17/2008
200842014 851.02-00 Gross Income Requirement 10/17/2008
200842013 2103.01-00 Property Situated in United States 10/17/2008
200842012 6166.03-00 Active Trade or Business 10/17/2008
200842012 6166.00-00 Extension of Time to Pay Estate Tax 10/17/2008
200842011 1388.00-00 Definitions; Special Rules 10/17/2008
200842010 856.04-00 Rents From Real Property 10/17/2008
200842009 9100.00-00 Extension of Time for Making Certain Elections 10/17/2008
200842008 9100.00-00 Extension of Time for Making Certain Elections 10/17/2008
200842008 2642.00-00 Inclusion Ratio 10/17/2008
200842007 2033.00-00 Property in Which Decedent Had an Interest 10/17/2008
200842007 2512.00-00 Valuation of Gifts 10/17/2008
200842007 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 10/17/2008
200842006 162.00-00 Trade or Business (Deductible v. Not Deductible) 10/17/2008
200842006 212.00-00 Expenses for Production of Income 10/17/2008
200842005 1362.01-03 Late Elections 10/17/2008
200842004 468A.04-02 Revised Schedules 10/17/2008
200842003 355.01-02 Split-Up 10/17/2008
200842003 368.04-00 Assets for Control of Transferee (Type "D") 10/17/2008
200842002 111.00-00 Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) 10/17/2008
200842002 61.44-00 Recovery of Items Previously Deducted--Tax Benefit 10/17/2008
200842002 164.00-00 Taxes 10/17/2008
200842001 355.01-00 Spin-Off 10/17/2008