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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201108004 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/25/2011
201108004 355.01-00 Spin-Off 02/25/2011
201108004 368.00-00 Definitions Relating to Corporate Reorganizations 02/25/2011
201108004 368.04-00 Assets for Control of Transferee (Type "D") 02/25/2011
201108003 851.02-00 Gross Income Requirement 02/25/2011
201108002 9100.00-00 Extension of Time for Making Certain Elections 02/25/2011
201108002 2642.00-00 Inclusion Ratio 02/25/2011
201108001 165.00-00 Deductions For Losses 02/25/2011
201108001 165.06-00 Worthless Securities 02/25/2011
201108001 165.06-02 Securities In Affiliated Corporations 02/25/2011
201107032 408.03-00 Rollover Contributions 02/18/2011
201107031 408.03-00 Rollover Contributions 02/18/2011
201107030 501.07-00 Social Clubs 02/18/2011
201107029 501.07-00 Social Clubs 02/18/2011
201107028 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 02/18/2011
201107028 501.06-01 Performance of Particular Services for Members 02/18/2011
201107027 412.00-00 Minimum Funding Standards 02/18/2011
201107026 125.00-00 Cafeteria Plans 02/18/2011
201107025 4251.02-00 Liability for Payment of Tax 02/18/2011
201107024 7609.02-01 Exceptions to Notice 02/18/2011
201107023 6224.01-04 Ancillary Consistent Agreements 02/18/2011
201107022 7506.00-00 Administration of Real Estate Acquired by U.S. 02/18/2011
201107021 6223.00-00 Notice to Partners of Proceedings 02/18/2011
201107020 6501.08-11 Execution of Waiver on Joint Return 02/18/2011
201107019 6331.00-00 Levy and Distraint 02/18/2011