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
200018017 446.04-01 Correction of Method or Error 05/05/2000
200018020 2511.00 Transfers in General (Gift v. Not a Gift) 05/05/2000
200018047 1362.01-03 Late Elections 05/05/2000
200018020 2031.00-00 Definition 05/05/2000
200018020 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 05/05/2000
200018059 414.09-00 Certain Employee Contributions 05/05/2000
200018009 704.01-04 Section 704(c) Considerations 05/05/2000
200018031 1362.00-00 Election by Small Business Corporation 05/05/2000
200018030 1362.01-03 Late Elections 05/05/2000
200018004 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 05/05/2000
200018004 817.06-00 Other Special Rules 05/05/2000
200018038 1362.01-03 Late Elections 05/05/2000
200018003 832.06-00 Losses Incurred 05/05/2000
200018034 1362.01-03 Late Elections 05/05/2000
200018061 401.01-00 Impossibility of Diversion 05/05/2000
200018005 09.08.01-00 BCC: Automatic stay: Collect, assessment or recovery of claims 05/05/2000
200018005 50.00.00-00 LEVY 05/05/2000
200018027 864.02-06 Deferred Payments 05/05/2000
200018027 864.02-07 Property Formerly Used in U.S. Business 05/05/2000
200018027 884.11-00 Tax on Excess Interest 05/05/2000
200018027 882.07-00 Interest deductions 05/05/2000
200018041 1362.01-03 Late Elections 05/05/2000
200018049 4216.00-00 Definition of Price 05/05/2000
200018021 121.01-02 Ownership 05/05/2000
200018006 704.01-04 Section 704(c) Considerations 05/05/2000