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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200926029 4945.04-04 Grants to Individuals 06/26/2009
200926028 1362.04-00 Inadvertent Terminations 06/26/2009
200926028 1361.05-00 Qualified Subchapter S Subsidiary 06/26/2009
200926027 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 06/26/2009
200926026 1362.01-03 Late Elections 06/26/2009
200926025 164.00-00 Taxes 06/26/2009
200926024 355.01-01 Split-Off 06/26/2009
200926024 368.04-00 Assets for Control of Transferee (Type "D") 06/26/2009
200926023 164.00-00 Taxes 06/26/2009
200926022 47.01-00 General Rule; Percentages 06/26/2009
200926022 168.43-00 (blank) 06/26/2009
200926021 2632.00-00 Special Rules for Allocation of GST Exemption 06/26/2009
200926021 2652.01-02 Special Election for QTIP 06/26/2009
200926021 9100.00-00 Extension of Time for Making Certain Elections 06/26/2009
200926020 355.01-01 Split-Off 06/26/2009
200926020 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 06/26/2009
200926019 355.01-01 Split-Off 06/26/2009
200926019 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 06/26/2009
200926018 7701.00-00 Definitions 06/26/2009
200926018 9100.00-00 Extension of Time for Making Certain Elections 06/26/2009
200926018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/26/2009
200926017 7701.00-00 Definitions 06/26/2009
200926017 9100.00-00 Extension of Time for Making Certain Elections 06/26/2009
200926017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/26/2009
200926016 7701.00-00 Definitions 06/26/2009