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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200812005 59.00-00 Other Definitions and Special Rules 03/21/2008
200812004 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/21/2008
200812004 355.01-01 Split-Off 03/21/2008
200812004 355.09-00 Distributions Within a Consolidated Group 03/21/2008
200812004 368.00-00 Definitions Relating to Corporate Reorganizations 03/21/2008
200812004 368.04-00 Assets for Control of Transferee (Type "D") 03/21/2008
200812003 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/21/2008
200812003 355.01-01 Split-Off 03/21/2008
200812003 355.09-00 Distributions Within a Consolidated Group 03/21/2008
200812003 368.00-00 Definitions Relating to Corporate Reorganizations 03/21/2008
200812003 368.04-00 Assets for Control of Transferee (Type "D") 03/21/2008
200812002 61.00-00 Gross Income v. Not Gross Income 03/21/2008
200812002 1001.02-07 Property Differing Materially 03/21/2008
200812002 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/21/2008
200812002 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 03/21/2008
200812002 1223.00-00 Holding Period of Capital Assets 03/21/2008
200812002 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 03/21/2008
200812001 3301.00-00 Rate of Tax 03/21/2008
200812001 3306.07-01 In General 03/21/2008
200811028 401.06-01 In General 03/14/2008
200811028 401.06-02 Employee Dies Before Entire Interest Distributed 03/14/2008
200811028 4974.00-00 Excise Tax on Certain Accumulations in Qualified Retirement Plans 03/14/2008
200811027 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 03/14/2008
200811026 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 03/14/2008
200811025 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 03/14/2008

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