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.

  1. Enter a term in the Find box.
  2. Click the Search button.
jwenn Èd
Nimewo UILC Sijè Dat Piblikasyon
200922018 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/29/2009
200922018 2601.00-00 Tax On Generation Skipping Transfers 05/29/2009
200922017 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/29/2009
200922017 2601.00-00 Tax On Generation Skipping Transfers 05/29/2009
200922016 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/29/2009
200922016 2601.00-00 Tax On Generation Skipping Transfers 05/29/2009
200922015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/29/2009
200922015 2601.00-00 Tax On Generation Skipping Transfers 05/29/2009
200922014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/29/2009
200922014 2601.00-00 Tax On Generation Skipping Transfers 05/29/2009
200922013 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/29/2009
200922013 2601.00-00 Tax On Generation Skipping Transfers 05/29/2009
200922012 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 05/29/2009
200922012 115.00-00 Income of States, Municipalities, etc. 05/29/2009
200922011 856.00-00 Definition of Real Estate Investment Trust 05/29/2009
200922011 9100.00-00 Extension of Time for Making Certain Elections 05/29/2009
200922010 851.02-00 Gross Income Requirement 05/29/2009
200922009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/29/2009
200922008 1362.01-03 Late Elections 05/29/2009
200922007 9100.00-00 Extension of Time for Making Certain Elections 05/29/2009
200922007 754.02-00 Timeliness of Election 05/29/2009
200922006 7701.00-00 Definitions 05/29/2009
200922006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/29/2009
200922005 197.00-00 Amortization of Goodwill & Certain Other Intangibles 05/29/2009
200922004 9100.00-00 Extension of Time for Making Certain Elections 05/29/2009