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
200624003 2601.03-01 Irrevocable Trusts 06/16/2006
200624003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/16/2006
200624003 2501.01-00 Gift v. Not a Gift 06/16/2006
200624003 61.14-00 Property Transactions 06/16/2006
200624002 932.00-00 Coordination of United States and Virgin Islands Income Taxes 06/16/2006
200624002 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 06/16/2006
200624001 368.04-00 Assets for Control of Transferee (Type "D") 06/16/2006
200624001 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/16/2006
200623077 408.03-00 Rollover Contributions 06/09/2006
200623076 408.03-00 Rollover Contributions 06/09/2006
200623075 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 06/09/2006
200623074 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 06/09/2006
200623073 501.04-01 Local Associations of Employees 06/09/2006
200623072 501.07-01 Profit v. Not for Profit 06/09/2006
200623071 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 06/09/2006
200623070 501.03-05 Corporations 06/09/2006
200623069 513.01-00 Trusts 06/09/2006
200623068 507.04-00 Termination Under Section 507(b)(1)(B) 06/09/2006
200623068 170.07-02 Educational Organizations 06/09/2006
200623067 4942.03-07 Set-Asides 06/09/2006
200623066 408.03-00 Rollover Contributions 06/09/2006
200623065 408.03-00 Rollover Contributions 06/09/2006
200623064 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/09/2006
200623064 1362.01-03 Late Elections 06/09/2006
200623063 6714.00-00 Penalty Related to Quid Pro Quo Contributions 06/09/2006
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