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
Number 200616031 UILC 61.00-00 Subject Gross Income v. Not Gross Income Release Date 04/21/2006
Number 200616031 UILC 6041.00-00 Subject Information at Source Release Date 04/21/2006
Number 200616030 UILC 3231.01-00 Subject Employers v. Not Employers Release Date 04/21/2006
Number 200616029 UILC 1362.01-03 Subject Late Elections Release Date 04/21/2006
Number 200616028 UILC 9100.09-00 Subject Section 442; Accounting Periods Release Date 04/21/2006
Number 200616028 UILC 444.03-00 Subject Procedural Requirements for Making Election Release Date 04/21/2006
Number 200616027 UILC 1362.01-03 Subject Late Elections Release Date 04/21/2006
Number 200616026 UILC 2518.00-00 Subject Disclaimers Release Date 04/21/2006
Number 200616026 UILC 2055.00-00 Subject Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) Release Date 04/21/2006
Number 200616025 UILC 7701.00-00 Subject Definitions Release Date 04/21/2006
Number 200616025 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 04/21/2006
Number 200616024 UILC 2601.00-00 Subject Tax On Generation Skipping Transfers Release Date 04/21/2006
Number 200616024 UILC 1361.03-02 Subject Qualified Subchapter S Trusts Release Date 04/21/2006
Number 200616023 UILC 754.00-00 Subject Manner of Electing Optional Adjustment to Basis of Partnership Property Release Date 04/21/2006
Number 200616023 UILC 9100.15-00 Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Release Date 04/21/2006
Number 200616022 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 04/21/2006
Number 200616022 UILC 2642.01-00 Subject Inclusion Ratio Defined Release Date 04/21/2006
Number 200616022 UILC 2513.00-00 Subject Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) Release Date 04/21/2006
Number 200616021 UILC 1362.01-03 Subject Late Elections Release Date 04/21/2006
Number 200616020 UILC 1362.01-03 Subject Late Elections Release Date 04/21/2006
Number 200616019 UILC 1362.01-03 Subject Late Elections Release Date 04/21/2006
Number 200616018 UILC 1362.01-03 Subject Late Elections Release Date 04/21/2006
Number 200616017 UILC 7701.00-00 Subject Definitions Release Date 04/21/2006
Number 200616017 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 04/21/2006
Number 200616016 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 04/21/2006