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
200813004 2652.01-02 Special Election for QTIP 03/28/2008
200813004 9100.00-00 Extension of Time for Making Certain Elections 03/28/2008
200813004 2642.00-00 Inclusion Ratio 03/28/2008
200813004 2654.03-00 Separate Shares 03/28/2008
200813003 856.07-00 Treatment of Wholly Owned Subsidiaries 03/28/2008
200813002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/28/2008
200813001 2632.00-00 Special Rules for Allocation of GST Exemption 03/28/2008
200813001 9100.00-00 Extension of Time for Making Certain Elections 03/28/2008
200812025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/21/2008
200812024 152.00-00 Dependent Defined 03/21/2008
200812023 704.02-00 Partner's Interest in Partnership 03/21/2008
200812022 2041.01-00 Pre-1942 Powers 03/21/2008
200812022 2601.00-00 Tax On Generation Skipping Transfers 03/21/2008
200812022 2601.04-00 Transitional Rules 03/21/2008
200812021 9100.09-00 Section 442; Accounting Periods 03/21/2008
200812020 2601.03-01 Irrevocable Trusts 03/21/2008
200812019 2601.03-01 Irrevocable Trusts 03/21/2008
200812018 2601.03-01 Irrevocable Trusts 03/21/2008
200812017 368.00-00 Definitions Relating to Corporate Reorganizations 03/21/2008
200812017 368.01-00 Statutory Merger or Consolidation (Type "A") 03/21/2008
200812017 368.04-00 Assets for Control of Transferee (Type "D") 03/21/2008
200812017 355.09-00 Distributions Within a Consolidated Group 03/21/2008
200812017 332.00-00 Complete Liquidation of Subsidiaries 03/21/2008
200812016 562.03-00 Preferential Dividends 03/21/2008
200812016 851.02-00 Gross Income Requirement 03/21/2008