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
200814019 111.00-00 Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) 04/04/2008
200814019 61.49-00 Character of Income 04/04/2008
200814018 9100.22-00 Other 04/04/2008
200814018 1503.04-00 Dual Consolidated Loss 04/04/2008
200814017 1362.01-03 Late Elections 04/04/2008
200814016 2613.00-00 Skip Person and Non-Skip Person 04/04/2008
200814016 2612.03-00 Direct Skip Defined 04/04/2008
200814015 1362.01-03 Late Elections 04/04/2008
200814014 115.00-00 Income of States, Municipalities, etc. 04/04/2008
200814013 453.08-00 Revocation of Elections 04/04/2008
200814012 1362.01-03 Late Elections 04/04/2008
200814011 2702.02-02 Personal Residence in Trust 04/04/2008
200814010 3401.01-00 Wages Subject to Withholding 04/04/2008
200814009 355.01-00 Spin-Off 04/04/2008
200814009 368.04-00 Assets for Control of Transferee (Type "D") 04/04/2008
200814009 1504.00-00 Definitions 04/04/2008
200814008 7602.00-00 Examination of Books and Witnesses 04/04/2008
200814007 1362.04-00 Inadvertent Terminations 04/04/2008
200814006 9100.00-00 Extension of Time for Making Certain Elections 04/04/2008
200814006 2632.00-00 Special Rules for Allocation of GST Exemption 04/04/2008
200814005 72.02-00 Investment in Contract 04/04/2008
200814005 848.00-00 Capitalization of Policy Acquisition Expenses 04/04/2008
200814004 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 04/04/2008
200814003 507.00-00 Termination of Private Foundation Status 04/04/2008
200814003 664.03-02 Charitable Remainder Unitrust 04/04/2008