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
200606009 708.01-00 Termination 02/10/2006
200606009 721.00-00 Nonrecognition of Gain or Loss on Contributions 02/10/2006
200606009 722.00-00 Basis of Contributing Partner's Interest 02/10/2006
200606009 723.00-00 Basis of Property Contributed to Partnership 02/10/2006
200606009 7701.01-00 Associations v. Corporations 02/10/2006
200606008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/10/2006
200606007 115.00-00 Income of States, Municipalities, etc. 02/10/2006
200606007 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 02/10/2006
200606006 2033.00-00 Property in Which Decedent Had an Interest 02/10/2006
200606006 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 02/10/2006
200606006 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 02/10/2006
200606006 2512.00-00 Valuation of Gifts 02/10/2006
200606006 677.00-00 Income for Benefit of Grantor 02/10/2006
200606006 678.00-00 Person Other Than Grantor Treated as Substantial Owner 02/10/2006
200606005 1362.01-03 Late Elections 02/10/2006
200606004 754.02-00 Timeliness of Election 02/10/2006
200606004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/10/2006
200606003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/10/2006
200606002 2632.01-00 Time and Manner of Allocation 02/10/2006
200606002 9100.00-00 Extension of Time for Making Certain Elections 02/10/2006
200606001 6015.00-00 Innocent spouse (including Sections 66, 6013) 02/10/2006
200605019 408.03-00 Rollover Contributions 02/03/2006
200605018 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 02/03/2006
200605017 408.00-00 Individual Retirement Accounts 02/03/2006
200605016 408.03-00 Rollover Contributions 02/03/2006
Official Adobe Website