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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201149004 3401.01-01 Back Pay 12/09/2011
201149003 856.00-00 Definition of Real Estate Investment Trust 12/09/2011
201149003 856.01-00 Income Requirements 12/09/2011
201149003 856.02-00 Investment Requirements 12/09/2011
201149003 856.04-00 Rents From Real Property 12/09/2011
201149002 2652.01-02 Special Election for QTIP 12/09/2011
201149002 9100.00-00 Extension of Time for Making Certain Elections 12/09/2011
201149001 2642.00-00 Inclusion Ratio 12/09/2011
201149001 9100.00-00 Extension of Time for Making Certain Elections 12/09/2011
201148008 501.33-00 Private v. Public Interest Served 12/02/2011
201148007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/02/2011
201148006 1504.01-00 Affiliated Group v. Not an Affiliated Group 12/02/2011
201148005 145.00-00 Qualified 501(c)(3) Bonds 12/02/2011
201148004 351.06-00 Sale v. Contribution 12/02/2011
201148004 368.00-00 Definitions Relating to Corporate Reorganizations 12/02/2011
201148004 368.01-00 Statutory Merger or Consolidation (Type "A") 12/02/2011
201148004 368.06-00 Change in Identity, etc. (Type "F") 12/02/2011
201148003 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 12/02/2011
201148003 61.30-03 Anticipatory Assignment of Income 12/02/2011
201148002 1504.01-00 Affiliated Group v. Not an Affiliated Group 12/02/2011
201148001 2056.07-00 Qualified Terminable Interest Property 12/02/2011
201148001 2601.00-00 Tax On Generation Skipping Transfers 12/02/2011
201147039 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 11/25/2011
201147038 401.11-00 Commencement of Benefits Under Qualified Trusts 11/25/2011
201147037 4945.04-04 Grants to Individuals 11/25/2011