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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Find Help
Number UILC Subject Release Date
200130034 2056.07-00 Qualified Terminable Interest Property 07/27/2001
200130033 338.01-02 Time in which Election must be made 07/27/2001
200130033 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 07/27/2001
200130031 1362.00-00 Election by Small Business Corporation 07/27/2001
200130030 2503.11-06 Withdrawal Powers ("Crummey" Issue) 07/27/2001
200130030 2513.00-00 Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) 07/27/2001
200130030 2652.01-01 Gift Splitting by Married Couples 07/27/2001
200130029 1362.01-03 Late Elections 07/27/2001
200130028 1362.01-03 Late Elections 07/27/2001
200130027 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 07/27/2001
200130027 338.01-02 Time in which Election must be made 07/27/2001
200130026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/27/2001
200130026 7701.31-00 Foreign Estate or Trust 07/27/2001
200130025 754.02-00 Timeliness of Election 07/27/2001
200130025 9100.00-00 Extension of Time for Making Certain Elections 07/27/2001
200130024 877.01-00 Principal Purpose--the Avoidance of Tax 07/27/2001
200130023 877.01-00 Principal Purpose--the Avoidance of Tax 07/27/2001
200130022 1362.00-00 Election by Small Business Corporation 07/27/2001
200130021 1362.01-03 Late Elections 07/27/2001
200130020 1362.04-00 Inadvertent Terminations 07/27/2001
200130019 877.01-00 Principal Purpose--the Avoidance of Tax 07/27/2001
200130018 1361.00-00 Definitions 07/27/2001
200130018 9100.00-00 Extension of Time for Making Certain Elections 07/27/2001
200130017 1362.00-00 Election by Small Business Corporation 07/27/2001
200130016 1362.04-00 Inadvertent Terminations 07/27/2001
Official Adobe Website