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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200921006 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/22/2009
200921005 7701.02-00 Partnerships v. Associations 05/22/2009
200921005 9100.00-00 Extension of Time for Making Certain Elections 05/22/2009
200921005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/22/2009
200921004 7701.02-00 Partnerships v. Associations 05/22/2009
200921004 9100.00-00 Extension of Time for Making Certain Elections 05/22/2009
200921004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/22/2009
200921003 9100.00-00 Extension of Time for Making Certain Elections 05/22/2009
200921003 565.00-00 Consent Dividends 05/22/2009
200921002 332.00-00 Complete Liquidation of Subsidiaries 05/22/2009
200921002 355.01-00 Spin-Off 05/22/2009
200921002 355.01-01 Split-Off 05/22/2009
200921002 368.01-00 Statutory Merger or Consolidation (Type "A") 05/22/2009
200921002 368.05-00 Recapitalization (Type "E") 05/22/2009
200921001 1362.04-00 Inadvertent Terminations 05/22/2009
200920062 501.33-00 Private v. Public Interest Served 05/15/2009
200920061 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 05/15/2009
200920060 408.03-00 Rollover Contributions 05/15/2009
200920059 408.03-00 Rollover Contributions 05/15/2009
200920058 408.03-00 Rollover Contributions 05/15/2009
200920057 408.03-00 Rollover Contributions 05/15/2009
200920056 408.03-00 Rollover Contributions 05/15/2009
200920055 408.03-00 Rollover Contributions 05/15/2009
200920054 408.03-00 Rollover Contributions 05/15/2009
200920053 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 05/15/2009