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
200010035 664.00-00 Charitable Remainder Trusts 03/10/2000
200010035 664.03-01 Charitable Remainder Annuity Trust 03/10/2000
200010034 1362.04-00 Inadvertent Terminations 03/10/2000
200010033 117.05-00 Limitation 03/10/2000
200010032 385.01-00 Debt v. Equity 03/10/2000
200010031 368.01-00 Statutory Merger or Consolidation (Type "A") 03/10/2000
200010030 1362.01-03 Late Elections 03/10/2000
200010029 1362.01-03 Late Elections 03/10/2000
200010028 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/10/2000
200010028 368.04-00 Assets for Control of Transferee (Type "D") 03/10/2000
200010028 884.00-00 Branch Tax 03/10/2000
200010027 925.00-00 Transfer Pricing Rules 03/10/2000
200010026 1362.01-03 Late Elections 03/10/2000
200010025 1362.01-03 Late Elections 03/10/2000
200010024 1362.01-03 Late Elections 03/10/2000
200010023 1362.04-00 Inadvertent Terminations 03/10/2000
200010022 1361.05-00 Qualified Subchapter S Subsidiary 03/10/2000
200010021 6091.00-00 Place for Filing Returns or Other Documents 03/10/2000
200010020 817.06-00 Other Special Rules 03/10/2000
200010020 817.08-04 Look-Through Diversification 03/10/2000
200010019 2518.02-00 Disclaimer of Less than an Entire Interest 03/10/2000
200010019 2518.04-00 Disclaimer by Surviving Spouse 03/10/2000
200010019 2055.12-00 Charitable and Noncharitable Interest (Tax Reform Act of 1969) 03/10/2000
200010019 2055.12-10 Reformations of Nonqualifying Interests 03/10/2000
200010018 144.01-10 Manufacturing Facility 03/10/2000
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