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
201303011 6229.03-02 No Return Filed Equals No Limit 01/18/2013
201303010 6221.00-00 Tax Treatment Determined At Partnership Level 01/18/2013
201303009 1362.04-00 Inadvertent Terminations 01/18/2013
201303008 115.00-00 Income of States, Municipalities, etc. 01/18/2013
201303007 9100.04-00 Section 168; MACRS 01/18/2013
201303006 9100.00-00 Extension of Time for Making Certain Elections 01/18/2013
201303006 2642.00-00 Inclusion Ratio 01/18/2013
201303005 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 01/18/2013
201303004 9100.00-00 Extension of Time for Making Certain Elections 01/18/2013
201303004 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 01/18/2013
201303003 2056.07-00 Qualified Terminable Interest Property 01/18/2013
201303003 2207A.00-00 Right of Recovery in the Case of Certain Marital Deduction Property 01/18/2013
201303003 2519.00-00 Disposition of Certain Life Estates 01/18/2013
201303003 2702.00-00 Special Valuation Rules for Transfers in Trust 01/18/2013
201303003 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 01/18/2013
201303002 9100.10-00 Section 446 9100.10-01|Accounting Methods 01/18/2013
201303001 9100.04-00 Section 168; MACRS 01/18/2013
201302047 408.03-00 Rollover Contributions 01/11/2013
201302046 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 01/11/2013
201302045 414.08-00 Church Plan 01/11/2013
201302044 4942.03-07 Set-Asides 01/11/2013
201302043 501.07-03 Leases or Sales of Club Property 01/11/2013
201302043 512.09-03 Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00|et. seq.) 01/11/2013
201302042 4945.04-04 Grants to Individuals 01/11/2013
201302041 501.32-00 Income Inures v. does Not Inure to Private Individual 01/11/2013
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