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
200736002 2501.01-00 Gift v. Not a Gift 09/07/2007
200736001 9100.22-00 Other 09/07/2007
200736001 992.02-00 Election 09/07/2007
200735031 501.04-01 Local Associations of Employees 08/31/2007
200735030 501.07-01 Profit v. Not for Profit 08/31/2007
200735029 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 08/31/2007
200735028 501.07-01 Profit v. Not for Profit 08/31/2007
200735027 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 08/31/2007
200735026 301.00-00 Distributions of Property 08/31/2007
200735026 368.06-00 Change in Identity, etc. (Type "F") 08/31/2007
200735025 355.01-00 Spin-Off 08/31/2007
200735025 355.03-00 Active Business 08/31/2007
200735025 355.03-01 Five-Year Requirement 08/31/2007
200735025 368.04-00 Assets for Control of Transferee (Type "D") 08/31/2007
200735024 368.06-00 Change in Identity, etc. (Type "F") 08/31/2007
200735023 2652.01-02 Special Election for QTIP 08/31/2007
200735023 61.00-00 Gross Income v. Not Gross Income 08/31/2007
200735023 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/31/2007
200735023 2642.00-00 Inclusion Ratio 08/31/2007
200735022 1362.04-00 Inadvertent Terminations 08/31/2007
200735021 170.00-00 Charitable, Etc. Contributions and Gifts 08/31/2007
200735020 472.07-00 Bases for Termination 08/31/2007
200735020 472.08-00 Dollar Value Method 08/31/2007
200735020 472.09-00 Inventory Price Index Method 08/31/2007
200735020 472.12-00 Change in Method of Computing the LIFO Value of Pools 08/31/2007