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.

  1. Enter a term in the Find box.
  2. Click the Search button.
jwenn Èd
Nimewo UILC Sijè Dat Piblikasyon
200729034 6662.03-01 Transfer Price Adjustments 07/20/2007
200729033 1381.02-00 Certain Other Cooperatives 07/20/2007
200729032 1381.02-00 Certain Other Cooperatives 07/20/2007
200729031 1381.02-00 Certain Other Cooperatives 07/20/2007
200729030 9100.22-00 Other 07/20/2007
200729030 1503.04-04 Dual Resident Corporation 07/20/2007
200729029 7701.02-00 Partnerships v. Associations 07/20/2007
200729029 9100.00-00 Extension of Time for Making Certain Elections 07/20/2007
200729029 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/20/2007
200729028 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 07/20/2007
200729028 2056.01-00 Terminable Interests 07/20/2007
200729028 2519.00-00 Disposition of Certain Life Estates 07/20/2007
200729028 2652.01-02 Special Election for QTIP 07/20/2007
200729027 1362.01-03 Late Elections 07/20/2007
200729026 9100.00-00 Extension of Time for Making Certain Elections 07/20/2007
200729026 7701.00-00 Definitions 07/20/2007
200729025 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 07/20/2007
200729025 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/20/2007
200729025 2501.01-01 Transfer by Incompetent or Incompetent's Committee 07/20/2007
200729024 754.02-00 Timeliness of Election 07/20/2007
200729024 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/20/2007
200729023 1362.04-00 Inadvertent Terminations 07/20/2007
200729022 468A.05-08 Disqualification of Fund 07/20/2007
200729021 856.01-00 Income Requirements 07/20/2007
200729020 9100.22-00 Other 07/20/2007