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
200119031 2601.04-05 Cases of Mental Incompetency 05/11/2001
200119030 2056.07-00 Qualified Terminable Interest Property 05/11/2001
200119029 2601.04-05 Cases of Mental Incompetency 05/11/2001
200119028 1362.02-03 Passive Investment Income 05/11/2001
200119027 2601.00-00 Tax On Generation Skipping Transfers 05/11/2001
200119026 1362.01-03 Late Elections 05/11/2001
200119025 6402.04-01 Timing 05/11/2001
200119025 6402.05-00 Who May File a Claim 05/11/2001
200119024 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 05/11/2001
200119023 2601.03-01 Irrevocable Trusts 05/11/2001
200119022 1362.01-03 Late Elections 05/11/2001
200119021 9100.00-00 Extension of Time for Making Certain Elections 05/11/2001
200119021 7701.00-00 Definitions 05/11/2001
200119020 1362.01-03 Late Elections 05/11/2001
200119019 7701.03-06 Liquidating Trusts 05/11/2001
200119019 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 05/11/2001
200119018 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/11/2001
200119017 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 05/11/2001
200119016 1381.00-00 Organizations to Which Part Applies 05/11/2001
200119015 1362.00-00 Election by Small Business Corporation 05/11/2001
200119014 121.01-02 Ownership 05/11/2001
200119013 2031.03-20 Open-End Investment Company Shares 05/11/2001
200119012 355.01-00 Spin-Off 05/11/2001
200119012 368.04-00 Assets for Control of Transferee (Type "D") 05/11/2001
200119011 338.01-02 Time in which Election must be made 05/11/2001
Official Adobe Website