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
200514018 269B.00-00 Stapled Entities 04/08/2005
200514018 368.06-00 Change in Identity, etc. (Type "F") 04/08/2005
200514017 3231.01-00 Employers v. Not Employers 04/08/2005
200514016 3231.01-00 Employers v. Not Employers 04/08/2005
200514015 3231.01-00 Employers v. Not Employers 04/08/2005
200514014 3231.01-00 Employers v. Not Employers 04/08/2005
200514013 3231.01-00 Employers v. Not Employers 04/08/2005
200514012 3231.01-00 Employers v. Not Employers 04/08/2005
200514011 501.26-00 Religious and Apostolic Organizations 04/08/2005
200514011 6033.00-00 Returns by Exempt Organizations (Section 501 Organizations) 04/08/2005
200514011 6231.01-00 Partnerships 04/08/2005
200514011 6031.00-00 Return of Partnership Income 04/08/2005
200514011 761.01-02 Organizations Not Treated as a Partnership 04/08/2005
200514011 6233.01-00 General Rule 04/08/2005
200514010 901.01-00 Allowance of Credit 04/08/2005
200514010 904.03-07 High Withholding Tax Interest 04/08/2005
200514009 876.02-00 Alien Residents of Guam, American, Samoa, or the Northern Mariana Islands 04/08/2005
200514008 1503.04-00 Dual Consolidated Loss 04/08/2005
200514007 877.01-00 Principal Purpose--the Avoidance of Tax 04/08/2005
200514006 61.30-03 Anticipatory Assignment of Income 04/08/2005
200514006 61.28-00 Damages, Court Awards, Settlements 04/08/2005
200514006 61.28-02 Compensatory, Punitive, etc., Damages 04/08/2005
200514005 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/08/2005
200514005 367.00-00 Foreign Corporations 04/08/2005
200514005 368.04-00 Assets for Control of Transferee (Type "D") 04/08/2005