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
200519015 9100.00-00 Extension of Time for Making Certain Elections 05/13/2005
200519015 7701.00-00 Definitions 05/13/2005
200519014 9100.00-00 Extension of Time for Making Certain Elections 05/13/2005
200519014 7701.00-00 Definitions 05/13/2005
200519013 2642.01-00 Inclusion Ratio Defined 05/13/2005
200519013 9100.00-00 Extension of Time for Making Certain Elections 05/13/2005
200519012 2642.01-00 Inclusion Ratio Defined 05/13/2005
200519012 9100.00-00 Extension of Time for Making Certain Elections 05/13/2005
200519011 83.00-00 Property Transferred in Connection With Performance of Services 05/13/2005
200519010 877.00-00 Expatriation to Avoid Tax 05/13/2005
200519009 2642.01-00 Inclusion Ratio Defined 05/13/2005
200519009 9100.00-00 Extension of Time for Making Certain Elections 05/13/2005
200519008 2642.01-00 Inclusion Ratio Defined 05/13/2005
200519008 2632.01-00 Time and Manner of Allocation 05/13/2005
200519008 2652.01-02 Special Election for QTIP 05/13/2005
200519007 985.00-00 Functional Currency 05/13/2005
200519006 2513.00-00 Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) 05/13/2005
200519006 2642.00-00 Inclusion Ratio 05/13/2005
200519006 9100.00-00 Extension of Time for Making Certain Elections 05/13/2005
200519005 956.00-00 Investment of Earnings in U.S. Property 05/13/2005
200519004 2632.00-00 Special Rules for Allocation of GST Exemption 05/13/2005
200519004 2652.01-00 Transferor Defined 05/13/2005
200519004 2652.01-02 Special Election for QTIP 05/13/2005
200519003 41.00-00 Credit for Increasing Research Activities 05/13/2005
200519002 61.00-00 Gross Income v. Not Gross Income 05/13/2005
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