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
200644016 691.01-00 Includibility of Item as Income in Respect of Decedent Generally 11/03/2006
200644016 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 11/03/2006
200644015 2642.00-00 Inclusion Ratio 11/03/2006
200644015 2631.00-00 GST Exemption 11/03/2006
200644014 457.01-00 Year of Inclusion in Gross Income 11/03/2006
200644014 457.05-03 Tax Exempt Organization 11/03/2006
200644013 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 11/03/2006
200644012 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/03/2006
200644011 9100.09-00 Section 442; Accounting Periods 11/03/2006
200644010 355.01-00 Spin-Off 11/03/2006
200644010 355.09-00 Distributions Within a Consolidated Group 11/03/2006
200644010 368.08-08 Transfers to Controlled Corporations 11/03/2006
200644009 9100.00-00 Extension of Time for Making Certain Elections 11/03/2006
200644009 565.00-00 Consent Dividends 11/03/2006
200644008 368.01-00 Statutory Merger or Consolidation (Type "A") 11/03/2006
200644008 368.05-00 Recapitalization (Type "E") 11/03/2006
200644008 368.12-00 Liquidation v. Reorganization 11/03/2006
200644008 351.00-00 Transfer to Corporation Controlled by Transferor 11/03/2006
200644007 2632.00-00 Special Rules for Allocation of GST Exemption 11/03/2006
200644007 9100.00-00 Extension of Time for Making Certain Elections 11/03/2006
200644006 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 11/03/2006
200644006 9100.00-00 Extension of Time for Making Certain Elections 11/03/2006
200644005 1362.04-00 Inadvertent Terminations 11/03/2006
200644004 9100.22-00 Other 11/03/2006
200644004 1503.04-04 Dual Resident Corporation 11/03/2006