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
200532043 2601.00-00 Tax On Generation Skipping Transfers 08/12/2005
200532042 61.00.00-00 PAYMENT 08/12/2005
200532042 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/12/2005
200532042 2601.00-00 Tax On Generation Skipping Transfers 08/12/2005
200532041 7701.03-00 Association v. Trust 08/12/2005
200532040 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/12/2005
200532039 1362.01-03 Late Elections 08/12/2005
200532038 1362.01-03 Late Elections 08/12/2005
200532038 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/12/2005
200532037 9100.00-00 Extension of Time for Making Certain Elections 08/12/2005
200532037 2642.00-00 Inclusion Ratio 08/12/2005
200532036 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/12/2005
200532036 355.01-00 Spin-Off 08/12/2005
200532035 1362.01-03 Late Elections 08/12/2005
200532034 1362.01-03 Late Elections 08/12/2005
200532033 9100.04-00 Section 168; MACRS 08/12/2005
200532032 851.02-00 Gross Income Requirement 08/12/2005
200532031 2642.00-00 Inclusion Ratio 08/12/2005
200532031 9100.00-00 Extension of Time for Making Certain Elections 08/12/2005
200532030 468A.04-02 Revised Schedules 08/12/2005
200532029 4251.00-00 Communications Tax (Taxable v. Not Taxable) 08/12/2005
200532028 2601.00-00 Tax On Generation Skipping Transfers 08/12/2005
200532028 9100.00-00 Extension of Time for Making Certain Elections 08/12/2005
200532027 2601.00-00 Tax On Generation Skipping Transfers 08/12/2005
200532027 9100.00-00 Extension of Time for Making Certain Elections 08/12/2005