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
200147022 451.01-00 Annual Theory 11/23/2001
200147021 2513.00-00 Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) 11/23/2001
200147021 2515.00-00 Treatment of Generation-Skipping Transfer Tax 11/23/2001
200147020 9100.00-00 Extension of Time for Making Certain Elections 11/23/2001
200147019 9100.00-00 Extension of Time for Making Certain Elections 11/23/2001
200147018 9100.00-00 Extension of Time for Making Certain Elections 11/23/2001
200147017 3231.01-00 Employers v. Not Employers 11/23/2001
200147016 3231.01-00 Employers v. Not Employers 11/23/2001
200147015 148.00-00 Arbitrage 11/23/2001
200147014 146.07-00 Carryforward of Allocation 11/23/2001
200147014 9100.00-00 Extension of Time for Making Certain Elections 11/23/2001
200147013 162.23-00 Deductible by Whom 11/23/2001
200147012 162.00-00 Trade or Business (Deductible v. Not Deductible) 11/23/2001
200147012 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 11/23/2001
200147011 42.08-04 Buildings Financed with Tax-Exempt Bonds 11/23/2001
200147010 42.08-04 Buildings Financed with Tax-Exempt Bonds 11/23/2001
200147009 42.08-04 Buildings Financed with Tax-Exempt Bonds 11/23/2001
200147008 42.08-04 Buildings Financed with Tax-Exempt Bonds 11/23/2001
200147007 842.01-00 Taxation 11/23/2001
200147006 3121.04-01 Common Law Tests 11/23/2001
200147006 3121.15-00 Application of Hospital Insurance Tax to Federal, State, and Local Government 11/23/2001
200147005 565.00-00 Consent Dividends 11/23/2001
200147004 9100.08-00 Section 367; Foreign Corporations 11/23/2001
200147004 367.03-10 Requirements of Gain Recognition Agreement 11/23/2001
200147003 3231.01-00 Employers v. Not Employers 11/23/2001
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