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
201014050 199.03-06 Allocation of Gross Receipts 04/09/2010
201014050 199.08-00 Other Rules 04/09/2010
201014049 301.00-00 Distributions of Property 04/09/2010
201014049 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 04/09/2010
201014048 368.06-00 Change in Identity, etc. (Type "F") 04/09/2010
201014047 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/09/2010
201014046 337.16-00 Loss Disallowance 04/09/2010
201014046 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 04/09/2010
201014045 106.01-00 Contributions by Employees 04/09/2010
201014045 6012.00-00 Persons Required to Make Returns of Income (Required v. Not Required) 04/09/2010
201014044 2702.02-02 Personal Residence in Trust 04/09/2010
201014043 664.03-02 Charitable Remainder Unitrust 04/09/2010
201014042 856.04-00 Rents From Real Property 04/09/2010
201014041 9100.00-00 Extension of Time for Making Certain Elections 04/09/2010
201014041 9100.22-00 Other 04/09/2010
201014040 104.03-00 Damages 04/09/2010
201014039 1362.00-00 Election by Small Business Corporation 04/09/2010
201014039 1362.01-03 Late Elections 04/09/2010
201014038 9100.00-00 Extension of Time for Making Certain Elections 04/09/2010
201014038 469.03-03 Definition of Activity 04/09/2010
201014037 1362.00-00 Election by Small Business Corporation 04/09/2010
201014037 1362.01-03 Late Elections 04/09/2010
201014036 1362.01-03 Late Elections 04/09/2010
201014035 1362.04-00 Inadvertent Terminations 04/09/2010
201014034 457.05-03 Tax Exempt Organization 04/09/2010

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