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
200701017 368.06-00 Change in Identity, etc. (Type "F") 01/05/2007
200701017 1361.05-00 Qualified Subchapter S Subsidiary 01/05/2007
200701017 1363.00-00 Effect of Election on Corporation 01/05/2007
200701017 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 01/05/2007
200701016 61.00-00 Gross Income v. Not Gross Income 01/05/2007
200701016 817.04-00 Variable Contract Defined 01/05/2007
200701015 1362.01-03 Late Elections 01/05/2007
200701014 835.00-00 Election By Reciprocal 01/05/2007
200701013 355.01-00 Spin-Off 01/05/2007
200701012 163.03-03 Investment Income and Expenses 01/05/2007
200701012 9100.00-00 Extension of Time for Making Certain Elections 01/05/2007
200701011 7701.00-00 Definitions 01/05/2007
200701011 9100.00-00 Extension of Time for Making Certain Elections 01/05/2007
200701010 355.01-00 Spin-Off 01/05/2007
200701010 355.09-00 Distributions Within a Consolidated Group 01/05/2007
200701010 361.02-02 Certain Transfers to Creditors 01/05/2007
200701010 1502.13-02 Obligations of Members 01/05/2007
200701009 528.00-00 Certain Homeowners Associations 01/05/2007
200701009 9100.00-00 Extension of Time for Making Certain Elections 01/05/2007
200701008 857.00-00 Taxation of Real Estate Investment Trusts and Their Beneficiaries 01/05/2007
200701007 1362.04-00 Inadvertent Terminations 01/05/2007
200701006 468A.04-02 Revised Schedules 01/05/2007
200701005 468A.04-02 Revised Schedules 01/05/2007
200701004 468A.04-02 Revised Schedules 01/05/2007
200701003 468A.04-02 Revised Schedules 01/05/2007