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
200329019 7701.03-00 Association v. Trust 07/18/2003
200329018 646.00-00 Alaska Native Settlement Trusts 07/18/2003
200329018 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 07/18/2003
200329018 7701.03-00 Association v. Trust 07/18/2003
200329017 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 07/18/2003
200329017 9100.00-00 Extension of Time for Making Certain Elections 07/18/2003
200329016 7701.03-06 Liquidating Trusts 07/18/2003
200329015 1362.01-03 Late Elections 07/18/2003
200329014 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 07/18/2003
200329014 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 07/18/2003
200329013 1362.01-03 Late Elections 07/18/2003
200329012 1362.04-00 Inadvertent Terminations 07/18/2003
200329011 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 07/18/2003
200329011 1374.02-00 Net Recognized Built-in Gain 07/18/2003
200329011 1374.04-00 Recognized Built-in Loss 07/18/2003
200329010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/18/2003
200329009 1362.01-03 Late Elections 07/18/2003
200329008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/18/2003
200329007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/18/2003
200329006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/18/2003
200329005 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 07/18/2003
200329005 9100.00-00 Extension of Time for Making Certain Elections 07/18/2003
200329004 103.12-00 Transitional Rules 07/18/2003
200329004 141.01-04 Output Facilities 07/18/2003
200329003 71.07-00 Form of Payment 07/18/2003