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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Find Help
Number UILC Subject Release Date
200801023 2601.03-01 Irrevocable Trusts 01/04/2008
200801022 2601.03-01 Irrevocable Trusts 01/04/2008
200801021 2601.03-01 Irrevocable Trusts 01/04/2008
200801020 2601.03-01 Irrevocable Trusts 01/04/2008
200801019 2601.03-01 Irrevocable Trusts 01/04/2008
200801018 2601.03-01 Irrevocable Trusts 01/04/2008
200801017 2601.03-01 Irrevocable Trusts 01/04/2008
200801016 2601.03-01 Irrevocable Trusts 01/04/2008
200801015 2601.03-01 Irrevocable Trusts 01/04/2008
200801014 2601.03-01 Irrevocable Trusts 01/04/2008
200801013 2601.03-01 Irrevocable Trusts 01/04/2008
200801012 2601.03-01 Irrevocable Trusts 01/04/2008
200801011 2601.03-01 Irrevocable Trusts 01/04/2008
200801010 2642.00-00 Inclusion Ratio 01/04/2008
200801010 9100.22-00 Other 01/04/2008
200801009 2519.00-00 Disposition of Certain Life Estates 01/04/2008
200801008 355.01-01 Split-Off 01/04/2008
200801008 368.04-00 Assets for Control of Transferee (Type "D") 01/04/2008
200801007 367.01-00 Transfer to Foreign Corporations Subject to Section 367(a) 01/04/2008
200801007 367.04-03 Oil and Gas Working Interests 01/04/2008
200801006 1502.13-02 Obligations of Members 01/04/2008
200801005 856.02-00 Investment Requirements 01/04/2008
200801005 9100.00-00 Extension of Time for Making Certain Elections 01/04/2008
200801004 1362.04-00 Inadvertent Terminations 01/04/2008
200801003 7701.00-00 Definitions 01/04/2008
Official Adobe Website