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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201246009 468A.04-02 Revised Schedules 11/16/2012
201246008 1362.00-00 Election by Small Business Corporation 11/16/2012
201246008 1362.04-00 Inadvertent Terminations 11/16/2012
201246007 141.02-00 Private Loan Financing Test 11/16/2012
201246006 7701.00-00 Definitions 11/16/2012
201246006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/16/2012
201246005 215.00-00 Alimony, etc., Payments 11/16/2012
201246004 2601.00-00 Tax On Generation Skipping Transfers 11/16/2012
201246003 7701.00-00 Definitions 11/16/2012
201246002 1362.04-00 Inadvertent Terminations 11/16/2012
201246001 1362.01-03 Late Elections 11/16/2012
201245029 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 11/09/2012
201245028 4945.04-04 Grants to Individuals 11/09/2012
201245027 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/09/2012
201245026 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/09/2012
201245025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/09/2012
201245024 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/09/2012
201245023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/09/2012
201245022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/09/2012
201245021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/09/2012
201245020 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/09/2012
201245020 355.01-01 Split-Off 11/09/2012
201245019 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 11/09/2012
201245018 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 11/09/2012
201245017 115.00-00 Income of States, Municipalities, etc. 11/09/2012

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