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
200321021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/23/2003
200321021 512.01-00 Exception, Additions, and Limitations on Unrelated Income 05/23/2003
200321020 4975.00-00 Tax on Prohibited Transactions 05/23/2003
200321020 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 05/23/2003
200321019 401.26-00 Annuities and Face-Amount Certificates 05/23/2003
200321019 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 05/23/2003
200321018 1402.02-00 Self-Employment Income 05/23/2003
200321017 6103.03-00 Disclosure Pursuant to Taxpayer's Consent 05/23/2003
200321016 1362.01-03 Late Elections 05/23/2003
200321015 860G.03-00 Qualified Mortgages 05/23/2003
200321015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/23/2003
200321014 877.01-00 Principal Purpose--the Avoidance of Tax 05/23/2003
200321013 9114.03-19 Ireland 05/23/2003
200321012 1362.01-03 Late Elections 05/23/2003
200321011 877.01-00 Principal Purpose--the Avoidance of Tax 05/23/2003
200321010 61.30-03 Anticipatory Assignment of Income 05/23/2003
200321009 9100.18-00 Section 927; FSC Election 05/23/2003
200321009 927.04-00 Election and Termination of Election 05/23/2003
200321009 9100.18-00 Section 927; FSC Election 05/23/2003
200321008 9100.22-00 Other 05/23/2003
200321008 1503.04-04 Dual Resident Corporation 05/23/2003
200321008 9100.18-00 Section 927; FSC Election 05/23/2003
200321007 9100.17-00 Section 911; Citizens or Residents of the United States Living Abroad 05/23/2003
200321006 6166.00-00 Extension of Time to Pay Estate Tax 05/23/2003
200321006 6166.02-00 Acceleration of Payments 05/23/2003