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
200035009 162.00-00 Trade or Business (Deductible v. Not Deductible) 09/01/2000
200035008 61.15-09 Purchase Price v. Interest 09/01/2000
200035008 6045.00-00 Returns of Brokers 09/01/2000
200035007 61.40-00 Governmental Benefits and Subsidies 09/01/2000
200035007 3402.20-00 Withholding on Payments of Indian Casino Profits 09/01/2000
200035006 469.01-01 Individual, Estate or Trust 09/01/2000
200035006 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/01/2000
200035005 1031.02-00 Like Kind Property 09/01/2000
200035004 9100.22-00 Other 09/01/2000
200035004 1503.04-04 Dual Resident Corporation 09/01/2000
200035003 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 09/01/2000
200035002 1033.03-00 Property Similar or Related in Service or Use 09/01/2000
200035001 83.00-00 Property Transferred in Connection With Performance of Services 09/01/2000
200035001 162.36-00 Million Dollar Cap - Executive Employee Compensation 09/01/2000
200035001 355.01-00 Spin-Off 09/01/2000
200035001 368.04-00 Assets for Control of Transferee (Type "D") 09/01/2000
200034039 4975.00-00 Tax on Prohibited Transactions 08/25/2000
200034039 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 08/25/2000
200034038 414.09-00 Certain Employee Contributions 08/25/2000
200034037 4944.03-00 Exception for Program-Related Investments 08/25/2000
200034036 4942.03-07 Set-Asides 08/25/2000
200034035 4945.04-04 Grants to Individuals 08/25/2000
200034034 4945.04-04 Grants to Individuals 08/25/2000
200034033 414.01-00 Service for Predecessor Employer 08/25/2000
200034032 414.01-00 Service for Predecessor Employer 08/25/2000
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