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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200840019 853.01-00 Election 10/03/2008
200840019 855.01-00 General Rule 10/03/2008
200840019 1296.00-00 Passive Foreign Investment Company 10/03/2008
200840018 2032A.05-09 Qualified Conservation Contribution 10/03/2008
200840017 1362.01-03 Late Elections 10/03/2008
200840016 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/03/2008
200840016 355.01-00 Spin-Off 10/03/2008
200840016 368.00-00 Definitions Relating to Corporate Reorganizations 10/03/2008
200840016 368.04-00 Assets for Control of Transferee (Type "D") 10/03/2008
200840015 280G.01-00 Definitions 10/03/2008
200840014 1445.02-08 Transferred Interest In a Domestic Corporation That Is Not a U.S. Real Property Holding Corporation (See Also 897.02) 10/03/2008
200840014 897.03-00 U.S. Real Property Holding Corporation 10/03/2008
200840014 1445.07-00 Special Rules For Distributions by Corporations, Partnerships, Trusts and Estates 10/03/2008
200840013 6427.12-00 Applicable Laws 10/03/2008
200840012 1362.01-03 Late Elections 10/03/2008
200840011 1362.04-00 Inadvertent Terminations 10/03/2008
200840010 7701.00-00 Definitions 10/03/2008
200840010 9100.00-00 Extension of Time for Making Certain Elections 10/03/2008
200840009 1362.00-00 Election by Small Business Corporation 10/03/2008
200840009 1362.01-00 Eligible v. Ineligible 10/03/2008
200840009 1362.04-00 Inadvertent Terminations 10/03/2008
200840008 2055.12-10 Reformations of Nonqualifying Interests 10/03/2008
200840007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/03/2008
200840007 7701.00-00 Definitions 10/03/2008
200840006 355.01-00 Spin-Off 10/03/2008

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