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
201133008 1502.75-00 Filing Requirements 08/19/2011
201133007 61.00-00 Gross Income v. Not Gross Income 08/19/2011
201133006 351.00-00 Transfer to Corporation Controlled by Transferor 08/19/2011
201133006 351.02-00 Series of Transactions 08/19/2011
201133005 2642.00-00 Inclusion Ratio 08/19/2011
201133005 9100.00-00 Extension of Time for Making Certain Elections 08/19/2011
201133004 664.03-00 Definitions 08/19/2011
201133004 4941.04-00 Definition of Self-Dealing 08/19/2011
201133003 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/19/2011
201133003 355.01-00 Spin-Off 08/19/2011
201133002 7701.00-00 Definitions 08/19/2011
201133002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/19/2011
201133001 9100.00-00 Extension of Time for Making Certain Elections 08/19/2011
201132030 501.03-08 Educational Organizations 08/12/2011
201132029 415.12-00 Qualified Governmental Excess Benefit Plans 08/12/2011
201132028 415.12-00 Qualified Governmental Excess Benefit Plans 08/12/2011
201132027 507.00-00 Termination of Private Foundation Status 08/12/2011
201132026 4945.04-04 Grants to Individuals 08/12/2011
201132025 4945.04-04 Grants to Individuals 08/12/2011
201132024 4945.04-04 Grants to Individuals 08/12/2011
201132023 6715.00-00 Dyed Fuel Sold for Use or Used in a Taxable Use 08/12/2011
201132022 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 08/12/2011
201132021 475.06-00 Commodities Dealers 08/12/2011
201132020 7704.03-00 Qualifying Income 08/12/2011
201132019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/12/2011
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