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.

  1. Enter a term in the Find box.
  2. Click the Search button.
jwenn Èd
Nimewo UILC Sijè Dat Piblikasyon
201314014 1361.01-04 More than One Class of Stock 04/05/2013
201314014 1362.04-00 Inadvertent Terminations 04/05/2013
201314013 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 04/05/2013
201314013 754.02-00 Timeliness of Election 04/05/2013
201314013 9100.00-00 Extension of Time for Making Certain Elections 04/05/2013
201314013 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/05/2013
201314012 1362.04-00 Inadvertent Terminations 04/05/2013
201314011 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 04/05/2013
201314011 9100.00-00 Extension of Time for Making Certain Elections 04/05/2013
201314010 7701.00-00 Definitions 04/05/2013
201314009 9100.04-00 Section 168; MACRS 04/05/2013
201314008 368.01-00 Statutory Merger or Consolidation (Type "A") 04/05/2013
201314008 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 04/05/2013
201314008 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 04/05/2013
201314007 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 04/05/2013
201314007 9100.00-00 Extension of Time for Making Certain Elections 04/05/2013
201314006 1362.04-00 Inadvertent Terminations 04/05/2013
201314005 165.06-02 Securities In Affiliated Corporations 04/05/2013
201314004 731.00-00 Extent of Recognition of Gain or Loss on Distribution 04/05/2013
201314003 368.00-00 Definitions Relating to Corporate Reorganizations 04/05/2013
201314003 368.06-00 Change in Identity, etc. (Type "F") 04/05/2013
201314003 1361.00-00 Definitions 04/05/2013
201314003 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 04/05/2013
201314003 1361.05-00 Qualified Subchapter S Subsidiary 04/05/2013
201314002 856.00-00 Definition of Real Estate Investment Trust 04/05/2013

Official Adobe Website