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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201033033 3121.10-00 Not Employees Under Section 530 of 1978 Revenue Act 08/20/2010
201033032 59.00-00 Other Definitions and Special Rules 08/20/2010
201033032 9100.00-00 Extension of Time for Making Certain Elections 08/20/2010
201033031 108.02-00 Reduction of Tax Attributes 08/20/2010
201033030 27.00.00-00 EQUITABLE REMEDIES 08/20/2010
201033029 338.01-02 Time in which Election must be made 08/20/2010
201033029 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/20/2010
201033028 1362.00-00 Election by Small Business Corporation 08/20/2010
201033028 1362.04-00 Inadvertent Terminations 08/20/2010
201033027 1502.13-00 Intercompany Transactions 08/20/2010
201033026 163.03-00 Limitation on Investment Interest in General 08/20/2010
201033026 163.03-03 Investment Income and Expenses 08/20/2010
201033026 9100.00-00 Extension of Time for Making Certain Elections 08/20/2010
201033025 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/20/2010
201033024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/20/2010
201033023 2032.00-00 (blank) 08/20/2010
201033023 9100.00-00 (blank) 08/20/2010
201033022 856.05-02 Foreclosure Property 08/20/2010
201033022 856.04-00 Rents From Real Property 08/20/2010
201033021 355.01-02 Split-Up 08/20/2010
201033021 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/20/2010
201033020 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 08/20/2010
201033020 9100.00-00 Extension of Time for Making Certain Elections 08/20/2010
201033019 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/20/2010
201033019 355.01-00 Spin-Off 08/20/2010

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