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
201132009 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/12/2011
201132008 851.02-00 Gross Income Requirement 08/12/2011
201132007 9100.22-00 Other 08/12/2011
201132007 9114.03-06 Canada 08/12/2011
201132006 9100.04-00 Section 168; MACRS 08/12/2011
201132006 1400I.00-00 Commercial Revitalization Deduction 08/12/2011
201132005 642.03-00 Charitable Deduction 08/12/2011
201132005 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments in the Tax Year Even Though Not Paid Until Subsequent Year 08/12/2011
201132004 7701.00-00 Definitions 08/12/2011
201132004 9100.00-00 Extension of Time for Making Certain Elections 08/12/2011
201132004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/12/2011
201132003 9100.22-00 Other 08/12/2011
201132003 1502.21-00 Consolidated Net Operating Loss Deduction 08/12/2011
201132002 9100.22-00 Other 08/12/2011
201132002 1502.21-00 Consolidated Net Operating Loss Deduction 08/12/2011
201132001 9100.22-00 Other 08/12/2011
201132001 992.02-00 Election 08/12/2011
201131035 408.03-00 Rollover Contributions 08/05/2011
201131034 412.05-00 Plan Year 08/05/2011
201131033 4942.03-07 Set-Asides 08/05/2011
201131032 4942.03-07 Set-Asides 08/05/2011
201131031 170.19-00 Other 08/05/2011
201131030 170.19-00 Other 08/05/2011
201131029 513.00-00 Unrelated v. Not Unrelated Trade or Business 08/05/2011
201131029 514.07-00 Acquisition Indebtedness 08/05/2011
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