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
200306005 1362.01-03 Late Elections 02/07/2003
200306004 148.00-00 Arbitrage 02/07/2003
200306004 148.05-00 Temporary Period Exception 02/07/2003
200306003 142.00-00 Exempt Facility Bond 02/07/2003
200306002 2055.09-02 Contest 02/07/2003
200306001 103.02-01 Political Subdivisions 02/07/2003
200306001 141.01-04 Output Facilities 02/07/2003
200306001 141.03-00 Nongovernmental Output Property Acquired 02/07/2003
200305033 4945.00-00 Excise Taxes on Taxable Expenditures 01/31/2003
200305032 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 01/31/2003
200305031 414.08-00 Church Plan 01/31/2003
200305030 402.08-05 By a Surviving Spouse 01/31/2003
200305029 412.06-00 Minimum Funding Waiver 01/31/2003
200305028 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 01/31/2003
200305027 9100.22-00 Other 01/31/2003
200305027 897.02-00 U.S. Real Property Interest 01/31/2003
200305026 761.01-03 Investing Partnership 01/31/2003
200305025 761.01-03 Investing Partnership 01/31/2003
200305024 2601.00-00 Tax On Generation Skipping Transfers 01/31/2003
200305023 664.03-02 Charitable Remainder Unitrust 01/31/2003
200305023 2055.12-10 Reformations of Nonqualifying Interests 01/31/2003
200305022 2642.01-00 Inclusion Ratio Defined 01/31/2003
200305022 9100.00-00 Extension of Time for Making Certain Elections 01/31/2003
200305021 1362.04-00 Inadvertent Terminations 01/31/2003
200305020 1362.04-00 Inadvertent Terminations 01/31/2003