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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201329012 1502.99-00 Regulations Governing Consolidated Returns--Issue Not Contained in Present List 07/19/2013
201329011 9100.22-00 Other 07/19/2013
201329011 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 07/19/2013
201329011 337.16-02 Allowable Worthless Stock Loss 07/19/2013
201329011 1502.99-00 Regulations Governing Consolidated Returns--Issue Not Contained in Present List 07/19/2013
201329010 9100.22-00 Other 07/19/2013
201329010 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 07/19/2013
201329010 337.16-02 Allowable Worthless Stock Loss 07/19/2013
201329010 1502.99-00 Regulations Governing Consolidated Returns--Issue Not Contained in Present List 07/19/2013
201329009 9100.22-00 Other 07/19/2013
201329009 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 07/19/2013
201329009 337.16-02 Allowable Worthless Stock Loss 07/19/2013
201329009 1502.99-00 Regulations Governing Consolidated Returns--Issue Not Contained in Present List 07/19/2013
201329008 9100.22-00 Other 07/19/2013
201329008 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 07/19/2013
201329008 337.16-02 Allowable Worthless Stock Loss 07/19/2013
201329008 1502.99-00 Regulations Governing Consolidated Returns--Issue Not Contained in Present List 07/19/2013
201329007 9100.22-00 Other 07/19/2013
201329007 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 07/19/2013
201329007 337.16-02 Allowable Worthless Stock Loss 07/19/2013
201329007 1502.99-00 Regulations Governing Consolidated Returns--Issue Not Contained in Present List 07/19/2013
201329006 1502.75-00 Filing Requirements 07/19/2013
201329005 355.01-00 Spin-Off 07/19/2013
201329005 368.04-00 Assets for Control of Transferee (Type "D") 07/19/2013
201329004 1362.04-00 Inadvertent Terminations 07/19/2013

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