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
201411014 468A.01-00 In General 03/14/2014
201411013 1362.01-03 Late Elections 03/14/2014
201411012 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/14/2014
201411012 355.01-01 Split-Off 03/14/2014
201411012 368.04-00 Assets for Control of Transferee (Type "D") 03/14/2014
201411011 1502.21-00 Consolidated Net Operating Loss Deduction 03/14/2014
201411011 9100.22-00 Other 03/14/2014
201411010 7701.00-00 Definitions 03/14/2014
201411010 9100.00-00 Extension of Time for Making Certain Elections 03/14/2014
201411010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/14/2014
201411009 9100.00-00 Extension of Time for Making Certain Elections 03/14/2014
201411008 9100.22-00 Other 03/14/2014
201411007 1502.13-00 Intercompany Transactions 03/14/2014
201411007 1502.32-00 Investment Adjustment 03/14/2014
201411007 1502.33-00 Earnings and Profits 03/14/2014
201411006 351.00-00 Transfer to Corporation Controlled by Transferor 03/14/2014
201411006 358.02-00 Allocation of Basis 03/14/2014
201411006 362.00-00 Basis to Corporations 03/14/2014
201411005 1362.01-03 Late Elections 03/14/2014
201411004 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/14/2014
201411004 7704.03-00 Qualifying Income 03/14/2014
201411003 7701.00-00 Definitions 03/14/2014
201411003 9100.00-00 Extension of Time for Making Certain Elections 03/14/2014
201411003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/14/2014
201411002 332.00-00 Complete Liquidation of Subsidiaries 03/14/2014