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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201144024 6427.00-00 Fuels Not Used for Taxable Purposes 11/04/2011
201144023 1221.00-00 Capital Asset v. Not a Capital Asset 11/04/2011
201144022 856.00-00 Definition of Real Estate Investment Trust 11/04/2011
201144022 9100.00-00 Extension of Time for Making Certain Elections 11/04/2011
201144021 9100.22-00 Other 11/04/2011
201144021 1502.21-00 Consolidated Net Operating Loss Deduction 11/04/2011
201144020 9100.22-00 Other 11/04/2011
201144020 1502.21-00 Consolidated Net Operating Loss Deduction 11/04/2011
201144019 9100.00-00 Extension of Time for Making Certain Elections 11/04/2011
201144018 1362.04-00 Inadvertent Terminations 11/04/2011
201144018 1361.03-02 Qualified Subchapter S Trusts 11/04/2011
201144018 1361.03-03 Electing Small Business Trusts 11/04/2011
201144017 1502.75-00 Filing Requirements 11/04/2011
201144016 856.00-00 Definition of Real Estate Investment Trust 11/04/2011
201144015 1501.00-00 Privilege to File Consolidated Returns (May v. May Not File Consolidated Return) 11/04/2011
201144015 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 11/04/2011
201144015 1502.75-00 Filing Requirements 11/04/2011
201144014 355.09-00 Distributions Within a Consolidated Group 11/04/2011
201144014 368.04-00 Assets for Control of Transferee (Type "D") 11/04/2011
201144014 368.08-08 Transfers to Controlled Corporations 11/04/2011
201144013 4982.06-00 Election to Use Taxable Year 11/04/2011
201144012 1362.01-03 Late Elections 11/04/2011
201144012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/04/2011
201144011 2032.00-00 Alternate Valuation 11/04/2011
201144011 9100.00-00 Extension of Time for Making Certain Elections 11/04/2011

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