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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201150021 351.00-00 Transfer to Corporation Controlled by Transferor 12/16/2011
201150021 368.00-00 Definitions Relating to Corporate Reorganizations 12/16/2011
201150021 368.01-00 Statutory Merger or Consolidation (Type "A") 12/16/2011
201150021 368.04-00 Assets for Control of Transferee (Type "D") 12/16/2011
201150020 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 12/16/2011
201150019 332.01-00 Nonrecognition of Gain or Loss 12/16/2011
201150019 351.00-00 Transfer to Corporation Controlled by Transferor 12/16/2011
201150019 355.01-00 Spin-Off 12/16/2011
201150019 368.03-00 Stock for Property (Type "C") 12/16/2011
201150018 9100.00-00 Extension of Time for Making Certain Elections 12/16/2011
201150018 2631.00-00 GST Exemption 12/16/2011
201150018 2632.01-00 Time and Manner of Allocation 12/16/2011
201150017 7701.00-00 Definitions 12/16/2011
201150017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/16/2011
201150016 7701.00-00 Definitions 12/16/2011
201150016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/16/2011
201150015 7701.00-00 Definitions 12/16/2011
201150015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/16/2011
201150014 7701.00-00 Definitions 12/16/2011
201150014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/16/2011
201150013 7701.00-00 Definitions 12/16/2011
201150013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/16/2011
201150012 7701.00-00 Definitions 12/16/2011
201150012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/16/2011
201150011 7701.00-00 Definitions 12/16/2011

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