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
200632010 168.24-01 Normalization Rules 08/11/2006
200632010 46.06-00 Limitation In Case of Certain Regulated Companies 08/11/2006
200632009 2642.01-00 Inclusion Ratio Defined 08/11/2006
200632009 9100.00-00 Extension of Time for Making Certain Elections 08/11/2006
200632008 368.04-00 Assets for Control of Transferee (Type "D") 08/11/2006
200632008 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/11/2006
200632007 9100.09-00 Section 442; Accounting Periods 08/11/2006
200632006 167.22-01 Normalization Rules 08/11/2006
200632005 61.40-00 Governmental Benefits and Subsidies 08/11/2006
200632004 1361.01-04 More than One Class of Stock 08/11/2006
200632003 2601.03-01 Irrevocable Trusts 08/11/2006
200632002 2601.03-01 Irrevocable Trusts 08/11/2006
200632001 1362.04-00 Inadvertent Terminations 08/11/2006
200631029 263A.04-05 Simplified Production Method 08/04/2006
200631029 263A.04-05 Simplified Production Method 08/04/2006
200631028 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 08/04/2006
200631027 501.07-01 Profit v. Not for Profit 08/04/2006
200631026 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/04/2006
200631025 72.20-04 Substantially Equal Payments 08/04/2006
200631024 414.09-00 Certain Employee Contributions 08/04/2006
200631023 61.09-01 Claim of Right 08/04/2006
200631022 9100.21-00 Section 6(c)(3) of PL 97-354; Qualified Oil Corporation 08/04/2006
200631022 1503.04-00 Dual Consolidated Loss 08/04/2006
200631021 1362.01-03 Late Elections 08/04/2006
200631020 897.03-00 U.S. Real Property Holding Corporation 08/04/2006