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
200835016 61.00-00 Gross Income v. Not Gross Income 08/29/2008
200835016 104.03-00 Damages 08/29/2008
200835016 6041.00-00 Information at Source 08/29/2008
200835016 6041.01-00 Persons Engaged in Trade or Business 08/29/2008
200835015 453.08-01 Election After Revocation 08/29/2008
200835014 368.06-00 Change in Identity, etc. (Type "F") 08/29/2008
200835014 368.01-00 Statutory Merger or Consolidation (Type "A") 08/29/2008
200835014 332.00-00 Complete Liquidation of Subsidiaries 08/29/2008
200835013 368.06-00 Change in Identity, etc. (Type "F") 08/29/2008
200835013 368.01-00 Statutory Merger or Consolidation (Type "A") 08/29/2008
200835013 332.00-00 Complete Liquidation of Subsidiaries 08/29/2008
200835012 1502.13-00 Intercompany Transactions 08/29/2008
200835012 1502.13-01 Stock of Members 08/29/2008
200835011 7701.00-00 Definitions 08/29/2008
200835011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/29/2008
200835010 7701.00-00 Definitions 08/29/2008
200835010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/29/2008
200835009 9100.00-00 Extension of Time for Making Certain Elections 08/29/2008
200835008 9100.22-00 Other 08/29/2008
200835008 337.03-00 Sale or Exchange 08/29/2008
200835007 754.02-00 Timeliness of Election 08/29/2008
200835007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/29/2008
200835006 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 08/29/2008
200835006 337.16-00 Loss Disallowance 08/29/2008
200835005 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 08/29/2008

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