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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200108021 355.03-00 Active Business 02/23/2001
200108020 1362.01-03 Late Elections 02/23/2001
200108019 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/23/2001
200108019 355.01-01 Split-Off 02/23/2001
200108019 355.03-00 Active Business 02/23/2001
200108018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/23/2001
200108017 468A.00-00 Special Rules for Decommissioning Cost 02/23/2001
200108017 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 02/23/2001
200108017 1012.06-00 Liabilities Assumed as Purchase Price 02/23/2001
200108017 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 02/23/2001
200108016 468A.04-02 Revised Schedules 02/23/2001
200108015 2601.00-00 Tax On Generation Skipping Transfers 02/23/2001
200108014 170.12-03 Partial Interests in Property 02/23/2001
200108013 170.12-03 Partial Interests in Property 02/23/2001
200108012 170.12-03 Partial Interests in Property 02/23/2001
200108011 2601.00-00 Tax On Generation Skipping Transfers 02/23/2001
200108010 61.00-00 Gross Income v. Not Gross Income 02/23/2001
200108010 104.01-00 Health and Accident Insurance 02/23/2001
200108010 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 02/23/2001
200108010 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 02/23/2001
200108010 152.04-00 Non Relatives 02/23/2001
200108010 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 02/23/2001
200108010 3102.00-00 Deduction of Tax From Wages; Liability for and Payment of Tax 02/23/2001
200108010 3121.01-00 Wages 02/23/2001
200108010 3306.02-00 Wages 02/23/2001

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