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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Nimewo UILC Sijè Dat Piblikasyon
200036028 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 09/08/2000
200036042 1362.01-03 Late Elections 09/08/2000
200036049 509.00-00 Private Foundation Defined 09/08/2000
200036049 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 09/08/2000
200036026 280G.00-00 Golden Parachute Payments 09/08/2000
200036026 4999.00-00 Golden Parachute Payments 09/08/2000
200036005 832.05-00 Premiums Earned 09/08/2000
200036018 7701.00-00 Definitions 09/08/2000
200036025 280G.00-00 Golden Parachute Payments 09/08/2000
200036006 1341.02-00 Amount Previously Included in Income v. Not Included 09/08/2000
200036018 9100.00-00 Extension of Time for Making Certain Elections 09/08/2000
200036025 4999.00-00 Golden Parachute Payments 09/08/2000
200036040 1362.01-03 Late Elections 09/08/2000
200036027 280G.00-00 Golden Parachute Payments 09/08/2000
200036027 4999.00-00 Golden Parachute Payments 09/08/2000
200036024 280G.00-00 Golden Parachute Payments 09/08/2000
200036024 4999.00-00 Golden Parachute Payments 09/08/2000
200036008 2601.00-00 Tax On Generation Skipping Transfers 09/08/2000
200036041 1362.04-00 Inadvertent Terminations 09/08/2000
200036021 72.01-00 Exclusion Ratio 09/08/2000
200036021 72.07-01 On or After Starting Date 09/08/2000
200036021 72.17-00 Premature Distributions From Annuity Contracts 09/08/2000
200036021 72.21-00 Annuity Contracts Not Held By Natural Persons 09/08/2000
200036019 2511.00-00 Transfers in General (Gift v. Not a Gift) 09/08/2000
200036019 2601.00-00 Tax On Generation Skipping Transfers 09/08/2000