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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Number UILC Subject Release Date
200036028 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 09/08/2000
200036026 280G.00-00 Golden Parachute Payments 09/08/2000
200036026 4999.00-00 Golden Parachute Payments 09/08/2000
200036005 832.05-00 Premiums Earned 09/08/2000
200036018 7701.00-00 Definitions 09/08/2000
200036025 280G.00-00 Golden Parachute Payments 09/08/2000
200036006 1341.02-00 Amount Previously Included in Income v. Not Included 09/08/2000
200036018 9100.00-00 Extension of Time for Making Certain Elections 09/08/2000
200036025 4999.00-00 Golden Parachute Payments 09/08/2000
200036022 6213.03-03 Successor Corporations 09/08/2000
200036027 280G.00-00 Golden Parachute Payments 09/08/2000
200036027 4999.00-00 Golden Parachute Payments 09/08/2000
200036043 09.03.01-00 BCC: Allow. Admin. exp: Comp. of estate tax liability 09/08/2000
200036043 62.04.00-00 PENALITES: Failure to collect, withhold or pay over 09/08/2000
200036043 9999.98-00 Not Able to Identify Under Present List 09/08/2000
200036012 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 09/08/2000
200036012 2039.02-00 Amount to Be Included 09/08/2000
200036001 4001.00-00 Passenger Vehicles 09/08/2000
200036013 2601.03-01 Irrevocable Trusts 09/08/2000
200036013 2511.00-00 Transfers in General (Gift v. Not a Gift) 09/08/2000
200036013 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 09/08/2000
200036013 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 09/08/2000
200036013 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 09/08/2000
200036017 1341.02-00 Amount Previously Included in Income v. Not Included 09/08/2000
200036007 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 09/08/2000