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
200443008 9100.22-00 Other 10/22/2004
200443007 2642.00-00 Inclusion Ratio 10/22/2004
200443007 9100.22-00 Other 10/22/2004
200443006 1502.13-01 Stock of Members 10/22/2004
200443005 468A.04-02 Revised Schedules 10/22/2004
200443004 2632.03-00 Allocation of Unused GST Exemption 10/22/2004
200443004 2652.01-02 Special Election for QTIP 10/22/2004
200443004 9100.00-00 Extension of Time for Making Certain Elections 10/22/2004
200443003 468A.06-03 Disposition of Interest 10/22/2004
200443002 468A.06-03 Disposition of Interest 10/22/2004
200443001 468A.06-03 Disposition of Interest 10/22/2004
200442037 414.06-00 Mergers and Consolidations of Plans or Transfers of Plan Assets 10/15/2004
200442037 414.12-00 Certain Mixed Plans 10/15/2004
200442036 408.03-00 Rollover Contributions 10/15/2004
200442035 402.08-00 Rollover Contributions 10/15/2004
200442034 408.03-00 Rollover Contributions 10/15/2004
200442033 408.03-00 Rollover Contributions 10/15/2004
200442032 402.03-00 Foreign Situs Trust 10/15/2004
200442031 831.03-00 Whether Company Qualifies as Insurance Company 10/15/2004
200442031 7701.00-00 Definitions 10/15/2004
200442030 9100.00-00 Extension of Time for Making Certain Elections 10/15/2004
200442029 9100.00-00 Extension of Time for Making Certain Elections 10/15/2004
200442029 7701.01-00 Associations v. Corporations 10/15/2004
200442029 1362.01-03 Late Elections 10/15/2004
200442028 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/15/2004