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
200033025 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/18/2000
200033024 338.01-02 Time in which Election must be made 08/18/2000
200033024 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/18/2000
200033023 338.01-02 Time in which Election must be made 08/18/2000
200033023 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/18/2000
200033022 468A.01-00 In General 08/18/2000
200033021 468A.01-00 In General 08/18/2000
200033020 163.03-03 Investment Income and Expenses 08/18/2000
200033020 9100.00-00 Extension of Time for Making Certain Elections 08/18/2000
200033019 468A.01-00 In General 08/18/2000
200033018 1362.02-03 Passive Investment Income 08/18/2000
200033017 42.04-07 Waiver for Certain Federally-Assisted Existing Buildings 08/18/2000
200033016 936.00-00 Puerto Rico and Possession Tax Credit 08/18/2000
200033015 61.00-00 Gross Income v. Not Gross Income 08/18/2000
200033015 212.00-00 Expenses for Production of Income 08/18/2000
200033015 667.00-00 Treatment of Amounts Deemed Distributed by Trust in Preceding Years 08/18/2000
200033015 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 08/18/2000
200033014 3508.01-01 Qualified Real Estate Agents 08/18/2000
200033013 9100.00-00 Extension of Time for Making Certain Elections 08/18/2000
200033013 2652.01-02 Special Election for QTIP 08/18/2000
200033013 2632.03-00 Allocation of Unused GST Exemption 08/18/2000
200033012 168.17-00 Depreciation Method 08/18/2000
200033012 168.23-00 Election of Method Not Expressed in Terms of Years 08/18/2000
200033011 61.53-00 Fringe Benefits 08/18/2000
200033011 79.00-00 Group-Term Life Insurance--Employees (Payments Included v. Not Included) 08/18/2000
Official Adobe Website