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
200333032 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/15/2003
200333032 513.00-00 Unrelated v. Not Unrelated Trade or Business 08/15/2003
200333031 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/15/2003
200333031 513.00-00 Unrelated v. Not Unrelated Trade or Business 08/15/2003
200333030 4941.04-00 Definition of Self-Dealing 08/15/2003
200333029 7702.02-00 Cash Value Accumulation Test 08/15/2003
200333029 7702.03-00 Guideline Premium Requirements 08/15/2003
200333029 7702.20-00 Correction of Errors 08/15/2003
200333028 9100.00-00 Extension of Time for Making Certain Elections 08/15/2003
200333028 163.00-00 Interest 08/15/2003
200333027 565.00-00 Consent Dividends 08/15/2003
200333027 9100.00-00 Extension of Time for Making Certain Elections 08/15/2003
200333026 7701.00-00 Definitions 08/15/2003
200333026 9100.00-00 Extension of Time for Making Certain Elections 08/15/2003
200333025 1362.01-03 Late Elections 08/15/2003
200333024 351.00-00 Transfer to Corporation Controlled by Transferor 08/15/2003
200333024 368.05-00 Recapitalization (Type "E") 08/15/2003
200333023 2518.01-00 Requirements for a Qualified Disclaimer 08/15/2003
200333022 1362.01-03 Late Elections 08/15/2003
200333021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/15/2003
200333020 336.01-00 General Rule 08/15/2003
200333020 721.00-00 Nonrecognition of Gain or Loss on Contributions 08/15/2003
200333019 2642.00-00 Inclusion Ratio 08/15/2003
200333019 9100.00-00 Extension of Time for Making Certain Elections 08/15/2003
200333018 355.01-00 Spin-Off 08/15/2003