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
200006026 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 02/11/2000
200006025 1362.04-00 Inadvertent Terminations 02/11/2000
200006024 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 02/11/2000
200006024 1235.02-00 Sale v. License 02/11/2000
200006023 41.00-00 Credit for Increasing Research Activities 02/11/2000
200006022 42.07-00 Qualified Low-Income Housing Project 02/11/2000
200006021 42.07-00 Qualified Low-Income Housing Project 02/11/2000
200006020 42.07-00 Qualified Low-Income Housing Project 02/11/2000
200006019 1362.01-03 Late Elections 02/11/2000
200006018 1362.01-03 Late Elections 02/11/2000
200006017 448.04-02 Ownership Test 02/11/2000
200006016 1397.00-00 Empowerment Zone - Other definitions and special rules 02/11/2000
200006016 1400B.03-00 DC Zone Business 02/11/2000
200006015 1502.20-00 Loss Disallowance Rule 02/11/2000
200006014 1502.20-00 Loss Disallowance Rule 02/11/2000
200006013 09.24.00-00 BANKRUPTCY CODE CASES: Jurisdiction of bankruptcy court 02/11/2000
200006012 53.03-00 Limitation 02/11/2000
200006011 368.08-00 Continuity of Interest Rule 02/11/2000
200006010 401.18-00 Group Trusts Involving Governmental Plans 02/11/2000
200006010 457.01-00 Year of Inclusion in Gross Income 02/11/2000
200006010 457.05-00 Eligible Deferred Compensation Plan Defined 02/11/2000
200006010 3402.00-00 Income Tax Collected at Source 02/11/2000
200006008 721.00-00 Nonrecognition of Gain or Loss on Contributions 02/11/2000
200006007 832.17-05 Change in Method of Accounting 02/11/2000
200006006 925.00-00 Transfer Pricing Rules 02/11/2000