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
200745005 2642.00-00 Inclusion Ratio 11/09/2007
200745005 9100.00-00 Extension of Time for Making Certain Elections 11/09/2007
200745004 302.03-00 Complete Termination of Interest 11/09/2007
200745004 1001.02-00 Amount Realized 11/09/2007
200745003 302.03-00 Complete Termination of Interest 11/09/2007
200745003 1001.02-00 Amount Realized 11/09/2007
200745002 302.03-00 Complete Termination of Interest 11/09/2007
200745002 1001.02-00 Amount Realized 11/09/2007
200745001 302.03-00 Complete Termination of Interest 11/09/2007
200745001 1001.02-00 Amount Realized 11/09/2007
200744022 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 11/02/2007
200744021 409.01-09 Definition of Employer Securities 11/02/2007
200744020 2601.00-00 Tax On Generation Skipping Transfers 11/02/2007
200744020 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 11/02/2007
200744020 2041.02-00 Post-1942 Powers 11/02/2007
200744020 2514.02-00 Power Created After October 21, 1942 11/02/2007
200744019 664.03-02 Charitable Remainder Unitrust 11/02/2007
200744019 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/02/2007
200744019 2516.01-00 Settlement of Marital or Property Rights 11/02/2007
200744019 507.00-00 Termination of Private Foundation Status 11/02/2007
200744019 4941.00-00 Excise Taxes on Acts of Self-Dealing 11/02/2007
200744018 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 11/02/2007
200744018 9100.00-00 Extension of Time for Making Certain Elections 11/02/2007
200744017 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 11/02/2007
200744017 1502.75-00 Filing Requirements 11/02/2007