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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200744020 2514.02-00 Power Created After October 21, 1942 11/02/2007
200744019 664.03-02 Charitable Remainder Unitrust 11/02/2007
200744019 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/02/2007
200744019 2516.01-00 Settlement of Marital or Property Rights 11/02/2007
200744019 507.00-00 Termination of Private Foundation Status 11/02/2007
200744019 4941.00-00 Excise Taxes on Acts of Self-Dealing 11/02/2007
200744018 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 11/02/2007
200744018 9100.00-00 Extension of Time for Making Certain Elections 11/02/2007
200744017 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 11/02/2007
200744017 1502.75-00 Filing Requirements 11/02/2007
200744016 9100.00-00 Extension of Time for Making Certain Elections 11/02/2007
200744015 332.00-00 Complete Liquidation of Subsidiaries 11/02/2007
200744014 9100.00-00 Extension of Time for Making Certain Elections 11/02/2007
200744013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/02/2007
200744012 47.00-00 Rehabilitation Credit 11/02/2007
200744012 9100.00-00 Extension of Time for Making Certain Elections 11/02/2007
200744011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/02/2007
200744010 9100.22-00 Other 11/02/2007
200744010 992.02-00 Election 11/02/2007
200744009 1362.04-00 Inadvertent Terminations 11/02/2007
200744008 1362.04-00 Inadvertent Terminations 11/02/2007
200744007 9100.22-00 Other 11/02/2007
200744007 1503.04-04 Dual Resident Corporation 11/02/2007
200744006 1502.75-10 When Group Remains in Existence 11/02/2007
200744005 2518.01-00 Requirements for a Qualified Disclaimer 11/02/2007