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
200037009 2601.00-00 Tax On Generation Skipping Transfers 09/15/2000
200037009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/15/2000
200037009 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 09/15/2000
200037008 9100.00-00 Extension of Time for Making Certain Elections 09/15/2000
200037008 2652.01-02 Special Election for QTIP 09/15/2000
200037007 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 09/15/2000
200037006 149.03-00 Advance Refundings 09/15/2000
200037006 150.01-00 General Rules 09/15/2000
200037004 461.01-00 Accrual Method 09/15/2000
200037003 6611.00-00 Interest on Overpayments (Interest v. No Interest) 09/15/2000
200037002 368.03-00 Stock for Property (Type "C") 09/15/2000
200037001 368.03-00 Stock for Property (Type "C") 09/15/2000
200036051 414.08-00 Church Plan 09/08/2000
200036050 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 09/08/2000
200036050 4940.02-01 Gross Investment Income--Items Included 09/08/2000
200036049 509.00-00 Private Foundation Defined 09/08/2000
200036049 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 09/08/2000
200036048 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 09/08/2000
200036047 401.06-00 Required Distributions 09/08/2000
200036047 401.06-01 In General 09/08/2000
200036045 9999.98-00 Not Able to Identify Under Present List 09/08/2000
200036044 877.08-00 Ruling Submission by Expatriating Long-Term Resident 09/08/2000
200036043 09.03.01-00 BCC: Allow. Admin. exp: Comp. of estate tax liability 09/08/2000
200036043 62.04.00-00 PENALITES: Failure to collect, withhold or pay over 09/08/2000
200036043 9999.98-00 Not Able to Identify Under Present List 09/08/2000
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