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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200924045 6664.03-00 Reasonable Cause Exception 06/12/2009
200924044 64.35.00-00 PROPERTY SUBJECT TO COLLECTION: Partnership, interest in 06/12/2009
200924043 267.07-01 Controlled Group Defined 06/12/2009
200924043 267.07-02 Deferral of Loss from Sale or Exchange Between Members 06/12/2009
200924043 301.00-00 Distributions of Property 06/12/2009
200924043 331.00-00 Gain or Loss to Shareholders in Corporate Liquidations 06/12/2009
200924042 1502.21-00 Consolidated Net Operating Loss Deduction 06/12/2009
200924042 381.01-00 Net Operating Loss Carryovers 06/12/2009
200924041 1059.00-00 Corporate Shareholder's Basis in Stock Reduced by Non-taxed Portion of Extraordinary Dividends 06/12/2009
200924040 165.05-00 Capital Losses 06/12/2009
200924039 1362.01-03 Late Elections 06/12/2009
200924038 468A.04-02 Revised Schedules 06/12/2009
200924037 468A.04-02 Revised Schedules 06/12/2009
200924036 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/12/2009
200924036 355.01-00 Spin-Off 06/12/2009
200924036 355.01-01 Split-Off 06/12/2009
200924036 368.00-00 Definitions Relating to Corporate Reorganizations 06/12/2009
200924036 368.04-00 Assets for Control of Transferee (Type "D") 06/12/2009
200924035 115.00-00 Income of States, Municipalities, etc. 06/12/2009
200924034 468B.00-00 Special Rules For Designated Settlement Funds 06/12/2009
200924034 468B.04-01 Qualified Payment 06/12/2009
200924034 468B.07-00 Clarification Of Taxation of Certain Funds 06/12/2009
200924034 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 06/12/2009
200924034 162.00-00 Trade or Business (Deductible v. Not Deductible) 06/12/2009
200924034 172.00-00 Net Operating Loss Deductions (Deductible v. Not Deductible) 06/12/2009