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
201839014 2642.00-00 Inclusion Ratio 09/28/2018
201839014 9100.00-00 Extension of Time for Making Certain Elections 09/28/2018
201839013 362.00-00 Basis to Corporations 09/28/2018
201839013 9100.22-00 Other 09/28/2018
201839012 2632.00-00 Special Rules for Allocation of GST Exemption 09/28/2018
201839012 2642.00-00 Inclusion Ratio 09/28/2018
201839012 9100.00-00 Extension of Time for Making Certain Elections 09/28/2018
201839011 1362.00-00 Election by Small Business Corporation 09/28/2018
201839011 1362.01-00 Eligible v. Ineligible 09/28/2018
201839011 1362.01-02 Election After Termination 09/28/2018
201839010 401.03-00 Impossibility of Diversion 09/28/2018
201839010 4980.02-00 Exceptions 09/28/2018
201839009 1502.75-00 Filing Requirements 09/28/2018
201839009 9100.20-00 Section 1502; Election to File Consolidated Return 09/28/2018
201839008 9100.22-00 Other 09/28/2018
201839008 992.02-00 Election 09/28/2018
201839007 9100.22-00 Other 09/28/2018
201839007 992.02-00 Election 09/28/2018
201839006 355.01-00 Spin-Off 09/28/2018
201839006 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 09/28/2018
201839006 361.02-00 Distributions 09/28/2018
201839006 361.02-02 Certain Transfers to Creditors 09/28/2018
201839006 368.00-00 Definitions Relating to Corporate Reorganizations 09/28/2018
201839006 368.04-00 Assets for Control of Transferee (Type "D") 09/28/2018
201839005 402.08-05 By a Surviving Spouse 09/28/2018