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
201140030 9100.00-00 Extension of Time for Making Certain Elections 10/07/2011
201140030 414.18-00 Separate Lines of Business and Operating Units 10/07/2011
201140029 4942.03-07 Set-Asides 10/07/2011
201140028 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/07/2011
201140028 501.03-22 Scholarships, Endowment Funds and Trusts, Student Loans 10/07/2011
201140027 4945.04-04 Grants to Individuals 10/07/2011
201140026 4945.04-04 Grants to Individuals 10/07/2011
201140025 6224.02-00 Application of Consistent Settlement Rule 10/07/2011
201140024 6231.03-00 Partnership Item 10/07/2011
201140023 6227.00-00 Administrative Adjustments Requests 10/07/2011
201140022 468A.01-00 In General 10/07/2011
201140021 4251.00-00 Communications Tax (Taxable v. Not Taxable) 10/07/2011
201140020 1296.00-00 Passive Foreign Investment Company 10/07/2011
201140019 1296.00-00 Passive Foreign Investment Company 10/07/2011
201140018 1296.00-00 Passive Foreign Investment Company 10/07/2011
201140017 368.00-00 Definitions Relating to Corporate Reorganizations 10/07/2011
201140017 368.01-00 Statutory Merger or Consolidation (Type "A") 10/07/2011
201140017 368.01-02 Using Stock of Corporation Controlling Merged Corporation 10/07/2011
201140017 368.02-00 Stock for Stock (Type "B") 10/07/2011
201140017 1502.01-00 Definitions 10/07/2011
201140017 1502.31-00 Basis of Property 10/07/2011
201140017 1502.31-01 Stock Basis After a Group Structure Change 10/07/2011
201140017 1502.33-00 Earnings and Profits 10/07/2011
201140017 1502.75-10 When Group Remains in Existence 10/07/2011
201140017 1502.75-11 Common Parent No Longer in Existence 10/07/2011

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