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
200030014 508.00-00 Special Rules With Respect to Section 501 (c)(3) Organizations 07/28/2000
200030014 4947.00-00 Treatment of Certain Nonexempt Trusts as Charitable Foundations 07/28/2000
200030014 2601.00-00 Tax On Generation Skipping Transfers 07/28/2000
200030013 72.07-01 On or After Starting Date 07/28/2000
200030012 2056.07-00 Qualified Terminable Interest Property 07/28/2000
200030012 2518.02-00 Disclaimer of Less than an Entire Interest 07/28/2000
200030011 2518.00-00 Disclaimers 07/28/2000
200030010 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 07/28/2000
200030010 2702.00-00 Special Valuation Rules for Transfers in Trust 07/28/2000
200030010 7520.00-00 Valuation Tables 07/28/2000
200030009 457.01-00 Year of Inclusion in Gross Income 07/28/2000
200030009 457.05-03 Tax Exempt Organization 07/28/2000
200030008 2601.00-00 Tax On Generation Skipping Transfers 07/28/2000
200030008 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 07/28/2000
200030007 355.09-00 Distributions Within a Consolidated Group 07/28/2000
200030007 355.01-00 Spin-Off 07/28/2000
200030006 1362.01-03 Late Elections 07/28/2000
200030005 561.05-00 Regulated Investment Companies 07/28/2000
200030005 562.03-02 Class of Stock 07/28/2000
200030005 851.00-00 Definition of Regulated Investment Company 07/28/2000
200030005 852.00-00 Taxation of Regulated Investment Companies and Their Shareholders 07/28/2000
200030004 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 07/28/2000
200030003 148.00-00 Arbitrage 07/28/2000
200030003 149.02-00 Federally Guaranteed Bond Not Exempt 07/28/2000
200030002 901.01-05 Specific Economic Benefit 07/28/2000
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