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
200436002 108.01-02 Insolvent Taxpayer 09/03/2004
200436002 9100.00-00 Extension of Time for Making Certain Elections 09/03/2004
200436001 2056.07-01 Effective Election 09/03/2004
200436001 9100.00-00 Extension of Time for Making Certain Elections 09/03/2004
200435022 4958.00-00 Excess Benefit Transaction 08/27/2004
200435021 4958.00-00 Excess Benefit Transaction 08/27/2004
200435020 4958.00-00 Excess Benefit Transaction 08/27/2004
200435019 4958.00-00 Excess Benefit Transaction 08/27/2004
200435018 4958.00-00 Excess Benefit Transaction 08/27/2004
200435017 408.03-00 Rollover Contributions 08/27/2004
200435016 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 08/27/2004
200435015 807.03-00 Method of Computing Reserves for Purposes of Computing Income 08/27/2004
200435015 807.05-00 Adjustments for Change in Computing Reserves 08/27/2004
200435015 811.04-00 Double Counting 08/27/2004
200435014 1502.75-00 Filing Requirements 08/27/2004
200435013 9100.22-00 Other 08/27/2004
200435013 9114.03-06 Canada 08/27/2004
200435012 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 08/27/2004
200435011 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 08/27/2004
200435010 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 08/27/2004
200435009 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 08/27/2004
200435008 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 08/27/2004
200435007 468B.00-00 Special Rules For Designated Settlement Funds 08/27/2004
200435007 61.00-00 Gross Income v. Not Gross Income 08/27/2004
200435006 2518.00-00 Disclaimers 08/27/2004
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