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
200320004 9100.00-00 Extension of Time for Making Certain Elections 05/16/2003
200320003 7701.00-00 Definitions 05/16/2003
200320003 9100.00-00 Extension of Time for Making Certain Elections 05/16/2003
200320002 1362.01-03 Late Elections 05/16/2003
200320001 1362.04-00 Inadvertent Terminations 05/16/2003
200319011 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 05/09/2003
200319010 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 05/09/2003
200319009 4941.00-00 Excise Taxes on Acts of Self-Dealing 05/09/2003
200319009 4942.00-00 Taxes on Failure to Distribute Income 05/09/2003
200319009 4945.00-00 Excise Taxes on Taxable Expenditures 05/09/2003
200319008 9100.00-00 Extension of Time for Making Certain Elections 05/09/2003
200319007 9999.98-00 Not Able to Identify Under Present List 05/09/2003
200319006 6334.00-00 Property Exempt From Levy 05/09/2003
200319005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/09/2003
200319005 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 05/09/2003
200319005 1223.00-00 Holding Period of Capital Assets 05/09/2003
200319005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 05/09/2003
200319005 2601.00-00 Tax On Generation Skipping Transfers 05/09/2003
200319004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/09/2003
200319004 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 05/09/2003
200319004 1223.00-00 Holding Period of Capital Assets 05/09/2003
200319004 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 05/09/2003
200319004 2601.00-00 Tax On Generation Skipping Transfers 05/09/2003
200319004 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 05/09/2003
200319004 2601.00-00 Tax On Generation Skipping Transfers 05/09/2003