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
200814009 1504.00-00 Definitions 04/04/2008
200814008 7602.00-00 Examination of Books and Witnesses 04/04/2008
200814007 1362.04-00 Inadvertent Terminations 04/04/2008
200814006 9100.00-00 Extension of Time for Making Certain Elections 04/04/2008
200814006 2632.00-00 Special Rules for Allocation of GST Exemption 04/04/2008
200814005 72.02-00 Investment in Contract 04/04/2008
200814005 848.00-00 Capitalization of Policy Acquisition Expenses 04/04/2008
200814004 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 04/04/2008
200814003 507.00-00 Termination of Private Foundation Status 04/04/2008
200814003 664.03-02 Charitable Remainder Unitrust 04/04/2008
200814003 1041.01-00 Transfers Incident to Divorce 04/04/2008
200814003 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 04/04/2008
200814003 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/04/2008
200814003 4941.00-00 Excise Taxes on Acts of Self-Dealing 04/04/2008
200814003 4945.00-00 Excise Taxes on Taxable Expenditures 04/04/2008
200814002 164.00-00 Taxes 04/04/2008
200814001 1295.02-02 Retroactive Elections 04/04/2008
200813044 414.08-00 Church Plan 03/28/2008
200813043 4941.04-00 Definition of Self-Dealing 03/28/2008
200813043 4942.03-05 Qualifying Distribution 03/28/2008
200813043 4942.05-00 Operating Foundations 03/28/2008
200813042 3121.16-02 Nonqualified Deferred Compensation Plans 03/28/2008
200813041 114.00-00 Extraterritorial Income 03/28/2008
200813040 3231.01-00 Employers v. Not Employers 03/28/2008
200813039 3231.01-00 Employers v. Not Employers 03/28/2008
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