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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Nimewo UILC Sijè Dat Piblikasyon
201142012 1295.02-02 Retroactive Elections 10/21/2011
201142011 9100.00-00 Extension of Time for Making Certain Elections 10/21/2011
201142010 1502.75-00 Filing Requirements 10/21/2011
201142009 468A.01-00 In General 10/21/2011
201142008 468A.01-00 In General 10/21/2011
201142007 468A.01-00 In General 10/21/2011
201142006 115.00-00 Income of States, Municipalities, etc. 10/21/2011
201142005 48.00-00 Energy Credit; Reforestation Credit 10/21/2011
201142004 9100.00-00 Extension of Time for Making Certain Elections 10/21/2011
201142003 332.00-00 Complete Liquidation of Subsidiaries 10/21/2011
201142003 332.01-00 Nonrecognition of Gain or Loss 10/21/2011
201142003 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/21/2011
201142003 355.01-00 Spin-Off 10/21/2011
201142003 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 10/21/2011
201142003 361.02-02 Certain Transfers to Creditors 10/21/2011
201142003 368.04-00 Assets for Control of Transferee (Type "D") 10/21/2011
201142002 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 10/21/2011
201142001 6321.03-00 Lien Priority v. No Lien Priority 10/21/2011
201142001 6321.03-20 Mortgages (See 6323.02-00) 10/21/2011
201141023 419.00-00 Treatment of Funded Welfare Benefit Plans 10/14/2011
201141022 408.03-00 Rollover Contributions 10/14/2011
201141021 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/14/2011
201141021 501.03-30 Organizational and Operational Tests 10/14/2011
201141020 6707A.00-00 Penalty for Failure to Include Reportable Transaction Information with Return 10/14/2011
201141019 6222.03-00 Effect of Failure to Notify 10/14/2011

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