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
200737047 408.00-00 Individual Retirement Accounts 09/14/2007
200737046 409.00-00 Qualifications for Tax Credit Employee Stock Ownership Plans 09/14/2007
200737046 4975.00-00 Tax on Prohibited Transactions 09/14/2007
200737045 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 09/14/2007
200737044 501.03-05 Corporations 09/14/2007
200737043 3231.01-00 Employers v. Not Employers 09/14/2007
200737042 9100.00-00 Extension of Time for Making Certain Elections 09/14/2007
200737041 1362.01-03 Late Elections 09/14/2007
200737040 1362.04-00 Inadvertent Terminations 09/14/2007
200737039 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/14/2007
200737039 368.04-00 Assets for Control of Transferee (Type "D") 09/14/2007
200737038 3231.01-00 Employers v. Not Employers 09/14/2007
200737037 7701.00-00 Definitions 09/14/2007
200737037 9100.00-00 Extension of Time for Making Certain Elections 09/14/2007
200737036 216.01-04 Second Class of Stock 09/14/2007
200737035 9100.00-00 Extension of Time for Making Certain Elections 09/14/2007
200737034 897.00-00 Disposition of Investment in United States Real Property 09/14/2007
200737034 897.06-02 Foreign to Foreign Reorganization 09/14/2007
200737034 1445.02-00 Exceptions to Duty to Withhold 09/14/2007
200737034 1445.07-02 Notice of Nonrecognition Transfer (See Also 1445.02-11). 09/14/2007
200737034 9100.00-00 Extension of Time for Making Certain Elections 09/14/2007
200737034 9100.22-00 Other 09/14/2007
200737033 1362.00-00 Election by Small Business Corporation 09/14/2007
200737033 1362.01-00 Eligible v. Ineligible 09/14/2007
200737033 1362.01-03 Late Elections 09/14/2007