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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201352007 355.09-00 Distributions Within a Consolidated Group 12/27/2013
201352007 301.00-00 Distributions of Property 12/27/2013
201352007 302.00-00 Distributions in Redemption of Stock 12/27/2013
201352007 311.00-00 Taxability of Corporation on Distribution 12/27/2013
201352007 332.00-00 Complete Liquidation of Subsidiaries 12/27/2013
201352007 332.01-00 Nonrecognition of Gain or Loss 12/27/2013
201352007 351.00-00 Transfer to Corporation Controlled by Transferor 12/27/2013
201352007 368.01-00 Statutory Merger or Consolidation (Type "A") 12/27/2013
201352007 368.04-00 Assets for Control of Transferee (Type "D") 12/27/2013
201352007 368.05-00 Recapitalization (Type "E") 12/27/2013
201352007 1502.13-00 Intercompany Transactions 12/27/2013
201352006 104.02-00 Workmen's Compensation 12/27/2013
201352005 9100.22-00 Other 12/27/2013
201352005 1502.21-00 Consolidated Net Operating Loss Deduction 12/27/2013
201352004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/27/2013
201352004 7701.00-00 Definitions 12/27/2013
201352003 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 12/27/2013
201352003 2613.00-00 Skip Person and Non-Skip Person 12/27/2013
201352003 2652.01-00 Transferor Defined 12/27/2013
201352003 2623.00-00 Taxable Amount in Case of Direct Skip 12/27/2013
201352003 2624.00-00 Valuation 12/27/2013
201352003 2653.00-00 Taxation of Multiple Skips 12/27/2013
201352002 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 12/27/2013
201352002 2613.00-00 Skip Person and Non-Skip Person 12/27/2013
201352002 2652.01-00 Transferor Defined 12/27/2013

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