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
201702035 267.00-00 Losses, Expenses, and Interest With Respect to Transactions Between Related Parties 01/13/2017
201702035 267.07-00 Special Rules Applicable to Controlled Groups: In General 01/13/2017
201702035 267.07-02 Deferral of Loss from Sale or Exchange Between Members 01/13/2017
201702035 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 01/13/2017
201702035 338.02-00 Qualified Stock Purchase 01/13/2017
201702035 338.09-00 Purchase from Related Corporation 01/13/2017
201702035 338.80-00 Deemed Asset Sale and Liquidation in 338(h)(10) Election 01/13/2017
201702035 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/13/2017
201702035 355.01-00 Spin-Off 01/13/2017
201702035 355.03-00 Active Business 01/13/2017
201702035 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 01/13/2017
201702035 368.00-00 Definitions Relating to Corpor 01/13/2017
201702034 1033.01-00 General Rule 01/13/2017
201702034 1033.02-00 Definition of Involuntary Conversion Events 01/13/2017
201702034 1033.03-00 Property Similar or Related in Service or Use 01/13/2017
201702033 2010.00-00 Unified Credit Against Estate Tax 01/13/2017
201702033 9100.00-00 Extension of Time for Making Certain Elections 01/13/2017
201702032 2010.00-00 Unified Credit Against Estate Tax 01/13/2017
201702032 9100.00-00 Extension of Time for Making Certain Elections 01/13/2017
201702031 2010.00-00 Unified Credit Against Estate Tax 01/13/2017
201702031 9100.00-00 Extension of Time for Making Certain Elections 01/13/2017
201702030 2010.00-00 Unified Credit Against Estate Tax 01/13/2017
201702030 9100.00-00 Extension of Time for Making Certain Elections 01/13/2017
201702029 111.00-00 Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) 01/13/2017
201702029 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 01/13/2017

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