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
200839037 501.03-23 Schools, Colleges, etc. 09/26/2008
200839037 501.03-27 Student, Faculty, and Alumni Groups; Fraternities and Sororities 09/26/2008
200839036 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 09/26/2008
200839035 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 09/26/2008
200839034 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 09/26/2008
200839033 1221.00-00 Capital Asset v. Not a Capital Asset 09/26/2008
200839032 104.02-00 Workmen's Compensation 09/26/2008
200839031 2632.01-00 Time and Manner of Allocation 09/26/2008
200839031 9100.00-00 Extension of Time for Making Certain Elections 09/26/2008
200839030 2518.00-00 Disclaimers 09/26/2008
200839029 2701.00-00 Special Valuation Rules for Transfers of Interests in Corporations or Partnerships 09/26/2008
200839029 2701.08-00 Elections 09/26/2008
200839028 2642.00-00 Inclusion Ratio 09/26/2008
200839028 9100.00-00 Extension of Time for Making Certain Elections 09/26/2008
200839027 2601.04-03 Amendments to Wills or Revocable Trusts 09/26/2008
200839026 2601.04-03 Amendments to Wills or Revocable Trusts 09/26/2008
200839025 2601.04-03 Amendments to Wills or Revocable Trusts 09/26/2008
200839024 355.01-00 Spin-Off 09/26/2008
200839024 368.04-00 Assets for Control of Transferee (Type "D") 09/26/2008
200839023 1361.01-03 Non-Resident Alien as Shareholder 09/26/2008
200839022 2632.00-00 Special Rules for Allocation of GST Exemption 09/26/2008
200839022 9100.00-00 Extension of Time for Making Certain Elections 09/26/2008
200839021 2632.00-00 Special Rules for Allocation of GST Exemption 09/26/2008
200839021 9100.00-00 Extension of Time for Making Certain Elections 09/26/2008
200839020 2632.00-00 Special Rules for Allocation of GST Exemption 09/26/2008