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
200731029 475.02-01 Securities Held for Investment 08/03/2007
200731029 475.02-04 Identification Requirements 08/03/2007
200731029 475.03-00 Improper Identification 08/03/2007
200731028 2652.01-02 Special Election for QTIP 08/03/2007
200731027 2652.01-02 Special Election for QTIP 08/03/2007
200731026 9100.22-00 Other 08/03/2007
200731026 1503.04-04 Dual Resident Corporation 08/03/2007
200731025 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/03/2007
200731025 351.00-00 Transfer to Corporation Controlled by Transferor 08/03/2007
200731024 9100.22-00 Other 08/03/2007
200731024 1503.04-04 Dual Resident Corporation 08/03/2007
200731023 61.00-00 Gross Income v. Not Gross Income 08/03/2007
200731023 104.01-00 Health and Accident Insurance 08/03/2007
200731023 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 08/03/2007
200731023 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 08/03/2007
200731023 115.00-00 Income of States, Municipalities, etc. 08/03/2007
200731023 6012.00-00 Persons Required to Make Returns of Income (Required v. Not Required) 08/03/2007
200731022 165.07-00 Disaster Losses 08/03/2007
200731022 6411.00-00 Tentative Carryback and Refund Adjustments 08/03/2007
200731021 106.01-00 Contributions by Employees 08/03/2007
200731020 382.12-08 Title 11 or Similar Case 08/03/2007
200731019 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 08/03/2007
200731019 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 08/03/2007
200731019 2501.01-01 Transfer by Incompetent or Incompetent's Committee 08/03/2007
200731018 754.02-00 Timeliness of Election 08/03/2007