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
201531024 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 07/31/2015
201531023 4945.04-03 Influencing The Outcome of Elections 07/31/2015
201531022 501.03-33 Lessening the Burdens of Government 07/31/2015
201531021 411.02-05 Suspensions 07/31/2015
201531020 6320.00-00 Collection Due Process - Lien 07/31/2015
201531020 6330.00-00 Collection Due Process - Levy 07/31/2015
201531019 6707.00-00 Failure to Furnish Information Regarding Tax Shelters (See Also 6111.00-00) 07/31/2015
201531018 6338.00-00 Certificate of Sale; Deed of Real Property 07/31/2015
201531017 6229.02-00 Extension by Agreement 07/31/2015
201531016 164.12-00 Other 07/31/2015
201531016 280E.00-00 Expenditures In Connection With the Illegal Sale of Drugs 07/31/2015
201531015 6701.00-00 Penalties for Aiding and Abetting Understatement of Tax Liability 07/31/2015
201531014 351.02-00 Series of Transactions 07/31/2015
201531014 355.03-00 Active Business 07/31/2015
201531014 368.04-00 Assets for Control of Transferee (Type "D") 07/31/2015
201531013 71.00-00 Alimony--Separate Maintenance Payments 07/31/2015
201531012 167.22-01 Normalization Rules 07/31/2015
201531011 167.22-01 Normalization Rules 07/31/2015
201531010 167.22-01 Normalization Rules 07/31/2015
201531009 1031.02-00 Like Kind Property 07/31/2015
201531008 1362.04-00 Inadvertent Terminations 07/31/2015
201531007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/31/2015
201531007 2001.00-00 Imposition and Rate of Tax 07/31/2015
201531007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/31/2015
201531007 2601.00-00 Tax On Generation Skipping Transfers 07/31/2015