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
200451030 166.00-00 Bad Debts 12/17/2004
200451029 2642.00-00 Inclusion Ratio 12/17/2004
200451029 2652.01-02 Special Election for QTIP 12/17/2004
200451029 9100.00-00 Extension of Time for Making Certain Elections 12/17/2004
200451028 9100.00-00 Extension of Time for Making Certain Elections 12/17/2004
200451027 41.00-00 Credit for Increasing Research Activities 12/17/2004
200451026 9100.20-00 Section 1502; Election to File Consolidated Return 12/17/2004
200451025 1362.04-00 Inadvertent Terminations 12/17/2004
200451024 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 12/17/2004
200451024 9100.00-00 Extension of Time for Making Certain Elections 12/17/2004
200451023 9100.22-00 Other 12/17/2004
200451023 1503.04-04 Dual Resident Corporation 12/17/2004
200451022 61.40-00 Governmental Benefits and Subsidies 12/17/2004
200451021 1368.00-00 Distributions 12/17/2004
200451020 168.29-02 Tax-Exempt Use Property 12/17/2004
200451019 1362.01-03 Late Elections 12/17/2004
200451018 877.00-00 Expatriation to Avoid Tax 12/17/2004
200451017 9100.22-00 Other 12/17/2004
200451016 9100.22-00 Other 12/17/2004
200451015 9100.22-00 Other 12/17/2004
200451014 3121.15-00 Application of Hospital Insurance Tax to Federal, State, and Local Government 12/17/2004
200451013 1502.75-10 When Group Remains in Existence 12/17/2004
200451012 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/17/2004
200451011 1362.04-00 Inadvertent Terminations 12/17/2004
200451010 1362.02-03 Passive Investment Income 12/17/2004