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
200434013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/20/2004
200434012 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 08/20/2004
200434012 675.04-00 General Powers of Administration 08/20/2004
200434011 877.01-00 Principal Purpose--the Avoidance of Tax 08/20/2004
200434010 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/20/2004
200434009 9100.22-00 Other 08/20/2004
200434009 1503.04-04 Dual Resident Corporation 08/20/2004
200434008 83.01-00 When Includible in Gross Income 08/20/2004
200434008 402.02-00 Non-Exempt Trust 08/20/2004
200434008 404.02-00 Stock Bonus and Profit-Sharing Trusts 08/20/2004
200434008 451.14-00 Constructive Receipt 08/20/2004
200434008 671.02-00 Persons Treated as Grantors 08/20/2004
200434008 677.00-00 Income for Benefit of Grantor 08/20/2004
200434007 168.24-01 Normalization Rules 08/20/2004
200434006 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 08/20/2004
200434006 9100.00-00 Extension of Time for Making Certain Elections 08/20/2004
200434005 9100.00-00 Extension of Time for Making Certain Elections 08/20/2004
200434004 216.00-00 Deduction Of Taxes, Interest, And Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder 08/20/2004
200434003 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 08/20/2004
200434002 1362.04-00 Inadvertent Terminations 08/20/2004
200434002 1362.00-00 Election by Small Business Corporation 08/20/2004
200434001 62.01.00-00 PENALTIES: Assessment and collection 08/20/2004
200434001 9999.98-00 Not Able to Identify Under Present List 08/20/2004
200433031 507.03-00 Termination Under Section 507(b)(1)(A) 08/13/2004
200433031 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 08/13/2004