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
200620014 856.03-00 Other Requirements 05/19/2006
200620013 1362.00-00 Election by Small Business Corporation 05/19/2006
200620013 1362.01-00 Eligible v. Ineligible 05/19/2006
200620012 2601.00-00 Tax On Generation Skipping Transfers 05/19/2006
200620011 2601.00-00 Tax On Generation Skipping Transfers 05/19/2006
200620010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/19/2006
200620009 7701.00-00 Definitions 05/19/2006
200620009 9100.00-00 Extension of Time for Making Certain Elections 05/19/2006
200620008 7701.00-00 Definitions 05/19/2006
200620008 9100.00-00 Extension of Time for Making Certain Elections 05/19/2006
200620007 1362.01-03 Late Elections 05/19/2006
200620006 1362.01-01 Shareholder Consent 05/19/2006
200620005 1362.04-00 Inadvertent Terminations 05/19/2006
200620004 45.00-00 Electricity Produced from Certain Renewable Sources 05/19/2006
200620003 2642.01-00 Inclusion Ratio Defined 05/19/2006
200620003 9100.00-00 Extension of Time for Making Certain Elections 05/19/2006
200620002 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/19/2006
200620002 355.01-00 Spin-Off 05/19/2006
200620002 368.00-00 Definitions Relating to Corporate Reorganizations 05/19/2006
200620002 368.04-00 Assets for Control of Transferee (Type "D") 05/19/2006
200620001 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/19/2006
200620001 501.03-08 Educational Organizations 05/19/2006
200619025 412.06-00 Minimum Funding Waiver 05/12/2006
200619024 103.02-01 Political Subdivisions 05/12/2006
200619024 512.01-00 Exception, Additions, and Limitations on Unrelated Income 05/12/2006