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
200406004 2056.07-00 Qualified Terminable Interest Property 02/06/2004
200406004 2523.06-01 Qualified Terminable Interest Property 02/06/2004
200406003 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 02/06/2004
200406002 118.01-02 Nonshareholder Contributions 02/06/2004
200406002 118.02-00 Contributions in Aid of Construction 02/06/2004
200406001 469.03-00 Passive Activity Defined 02/06/2004
200406001 9100.00-00 Extension of Time for Making Certain Elections 02/06/2004
200405017 408.03-00 Rollover Contributions 01/30/2004
200405016 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 01/30/2004
200405016 513.00-00 Unrelated v. Not Unrelated Trade or Business 01/30/2004
200405015 414.07-00 Governmental Plan 01/30/2004
200405014 408.03-00 Rollover Contributions 01/30/2004
200405013 408.03-00 Rollover Contributions 01/30/2004
200405012 408.03-00 Rollover Contributions 01/30/2004
200405011 355.01-00 Spin-Off 01/30/2004
200405010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/30/2004
200405010 7701.00-00 Definitions 01/30/2004
200405009 355.04-00 Business Purpose 01/30/2004
200405008 9100.09-00 Section 442; Accounting Periods 01/30/2004
200405007 856.00-00 Definition of Real Estate Investment Trust 01/30/2004
200405006 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/30/2004
200405006 368.04-00 Assets for Control of Transferee (Type "D") 01/30/2004
200405005 162.00-00 Trade or Business (Deductible v. Not Deductible) 01/30/2004
200405005 7805.04-01 Retroactive Application of Rulings 01/30/2004
200405004 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 01/30/2004
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