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
200001027 355.01-00 Spin-Off 01/07/2000
200001027 368.04-00 Assets for Control of Transferee (Type "D") 01/07/2000
200001026 9100.09-00 Section 442; Accounting Periods 01/07/2000
200001025 1362.02-03 Passive Investment Income 01/07/2000
200001024 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 01/07/2000
200001024 9100.00-00 Extension of Time for Making Certain Elections 01/07/2000
200001023 877.01-00 Principal Purpose--the Avoidance of Tax 01/07/2000
200001022 6214.03-00 Jurisdiction Over Other Years 01/07/2000
200001021 351.00-00 Transfer to Corporation Controlled by Transferor 01/07/2000
200001021 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/07/2000
200001021 355.01-00 Spin-Off 01/07/2000
200001021 367.00-00 Foreign Corporations 01/07/2000
200001021 368.04-00 Assets for Control of Transferee (Type "D") 01/07/2000
200001020 9100.09-00 Section 442; Accounting Periods 01/07/2000
200001019 6402.00-00 Authority to Make Credits or Refunds 01/07/2000
200001019 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 01/07/2000
200001018 482.11-08 Cost Sharing Agreements 01/07/2000
200001017 1362.01-03 Late Elections 01/07/2000
200001016 9100.00-00 Extension of Time for Making Certain Elections 01/07/2000
200001016 7701.00-00 Definitions 01/07/2000
200001015 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 01/07/2000
200001015 2702.00-00 Special Valuation Rules for Transfers in Trust 01/07/2000
200001015 1361.00-00 Definitions 01/07/2000
200001014 457.01-00 Year of Inclusion in Gross Income 01/07/2000
200001014 457.05-00 Eligible Deferred Compensation Plan Defined 01/07/2000

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