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
200626036 61.30-00 Assignments 06/30/2006
200626035 9100.00-00 Extension of Time for Making Certain Elections 06/30/2006
200626035 9100.10-01 Accounting Methods 06/30/2006
200626034 72.21-00 Annuity Contracts Not Held By Natural Persons 06/30/2006
200626033 9100.22-00 Other 06/30/2006
200626033 1503.04-04 Dual Resident Corporation 06/30/2006
200626032 1362.01-03 Late Elections 06/30/2006
200626031 1362.01-03 Late Elections 06/30/2006
200626030 9100.00-00 Extension of Time for Making Certain Elections 06/30/2006
200626030 7701.01-00 Associations v. Corporations 06/30/2006
200626029 1362.01-03 Late Elections 06/30/2006
200626028 9100.22-00 Other 06/30/2006
200626028 1503.04-04 Dual Resident Corporation 06/30/2006
200626027 115.00-00 Income of States, Municipalities, etc. 06/30/2006
200626027 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 06/30/2006
200626027 7701.00-00 Definitions 06/30/2006
200626026 163.03-00 Limitation on Investment Interest in General 06/30/2006
200626026 163.03-03 Investment Income and Expenses 06/30/2006
200626025 1362.04-00 Inadvertent Terminations 06/30/2006
200626024 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 06/30/2006
200626023 9100.00-00 Extension of Time for Making Certain Elections 06/30/2006
200626023 9100.10-01 Accounting Methods 06/30/2006
200626022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/30/2006
200626021 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 06/30/2006
200626020 9100.22-00 Other 06/30/2006
Official Adobe Website