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
200746013 2601.00-00 Tax On Generation Skipping Transfers 11/16/2007
200746013 9100.00-00 Extension of Time for Making Certain Elections 11/16/2007
200746012 2703.01-00 General Rule 11/16/2007
200746011 45K.00-00 Credit for Producing Fuel from a Nonconventional Source (Redesignates Existing Sec. 29 as Sec. 45K as of 12/31/2005) 11/16/2007
200746010 2055.12-07 Guaranteed Annuity Lead Interest 11/16/2007
200746009 1362.04-00 Inadvertent Terminations 11/16/2007
200746008 1362.04-00 Inadvertent Terminations 11/16/2007
200746007 355.01-00 Spin-Off 11/16/2007
200746007 368.04-00 Assets for Control of Transferee (Type "D") 11/16/2007
200746006 2632.00-00 Special Rules for Allocation of GST Exemption 11/16/2007
200746006 9100.00-00 Extension of Time for Making Certain Elections 11/16/2007
200746005 1362.01-03 Late Elections 11/16/2007
200746004 453.00-00 Installment Method (Available v. Not Available) 11/16/2007
200746004 453.08-00 Revocation of Elections 11/16/2007
200746003 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 11/16/2007
200746002 1362.04-00 Inadvertent Terminations 11/16/2007
200746001 1362.00-00 Election by Small Business Corporation 11/16/2007
200746001 1362.01-00 Eligible v. Ineligible 11/16/2007
200746001 1362.01-03 Late Elections 11/16/2007
200745022 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 11/09/2007
200745022 402.08-00 Rollover Contributions 11/09/2007
200745022 411.09-00 Restrictions on Certain Mandatory Distributions 11/09/2007
200745022 417.00-00 Definitions and Special Rules for Purposes of Minimum Survivor Annuity Requirements 11/09/2007
200745021 851.02-00 Gross Income Requirement 11/09/2007
200745020 3231.01-00 Employers v. Not Employers 11/09/2007