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
200414028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/02/2004
200414027 118.01-02 Nonshareholder Contributions 04/02/2004
200414027 118.02-00 Contributions in Aid of Construction 04/02/2004
200414026 1362.01-03 Late Elections 04/02/2004
200414025 856.04-00 Rents From Real Property 04/02/2004
200414024 1362.01-03 Late Elections 04/02/2004
200414023 355.01-02 Split-Up 04/02/2004
200414023 368.04-00 Assets for Control of Transferee (Type "D") 04/02/2004
200414022 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 04/02/2004
200414021 103.12-04 Established State Programs 04/02/2004
200414020 1362.01-03 Late Elections 04/02/2004
200414019 1381.00-00 Organizations to Which Part Applies 04/02/2004
200414018 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/02/2004
200414017 1362.01-03 Late Elections 04/02/2004
200414016 468B.07-00 Clarification Of Taxation of Certain Funds 04/02/2004
200414015 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/02/2004
200414015 368.04-00 Assets for Control of Transferee (Type "D") 04/02/2004
200414014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/02/2004
200414014 1362.01-03 Late Elections 04/02/2004
200414013 708.00-00 Continuation of Partnership 04/02/2004
200414013 721.00-00 Nonrecognition of Gain or Loss on Contributions 04/02/2004
200414013 752.00-00 Treatment of Certain Liabilities 04/02/2004
200414012 1362.04-00 Inadvertent Terminations 04/02/2004
200414011 664.03-02 Charitable Remainder Unitrust 04/02/2004
200414011 2055.12-10 Reformations of Nonqualifying Interests 04/02/2004

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