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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Number UILC Subject Release Date
201248020 6331.11-00 Exempt Property (See 6334.00-00) 11/30/2012
201248019 104.03-00 Damages 11/30/2012
201248018 108.08-00 Deferral and Ratable Inclusion of Income from Business Debt Reacquisitions 11/30/2012
201248017 6224.01-01 Settlement Agreement 11/30/2012
201248016 6331.00-00 Levy and Distraint 11/30/2012
201248015 263.02-01 Oil and Gas Wells (See Also 291.02-01|et seq.) 11/30/2012
201248015 9100.00-00 Extension of Time for Making Certain Elections 11/30/2012
201248014 263.02-01 Oil and Gas Wells (See Also 291.02-01|et seq.) 11/30/2012
201248014 9100.00-00 Extension of Time for Making Certain Elections 11/30/2012
201248013 1362.00-00 Election by Small Business Corporation 11/30/2012
201248013 1362.01-03 Late Elections 11/30/2012
201248012 9100.22-00 Other 11/30/2012
201248012 1502.21-00 Consolidated Net Operating Loss Deduction 11/30/2012
201248011 115.00-00 Income of States, Municipalities, etc. 11/30/2012
201248010 1295.02-02 Retroactive Elections 11/30/2012
201248009 1295.02-02 Retroactive Elections 11/30/2012
201248008 453.05-00 Disposition of Obligations 11/30/2012
201248007 453.05-00 Disposition of Obligations 11/30/2012
201248006 453.05-00 Disposition of Obligations 11/30/2012
201248005 9100.00-00 Extension of Time for Making Certain Elections 11/30/2012
201248005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/30/2012
201248004 9100.04-00 Section 168; MACRS 11/30/2012
201248003 9100.00-00 Extension of Time for Making Certain Elections 11/30/2012
201248002 1504.02-01 Foreign Subsidiary Formed to Comply With Foreign Law May Be An Includible Corporation 11/30/2012
201248001 1362.04-00 Inadvertent Terminations 11/30/2012