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
201010020 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 03/12/2010
201010020 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 03/12/2010
201010020 115.00-00 Income of States, Municipalities, etc. 03/12/2010
201010020 7701.00-00 Definitions 03/12/2010
201010020 6012.00-00 Persons Required to Make Returns of Income (Required v. Not Required) 03/12/2010
201010019 7701.00-00 Definitions 03/12/2010
201010019 9100.00-00 Extension of Time for Making Certain Elections 03/12/2010
201010018 332.00-00 Complete Liquidation of Subsidiaries 03/12/2010
201010018 355.01-00 Spin-Off 03/12/2010
201010017 42.00-00 Low-Income Housing Credit 03/12/2010
201010017 9100.01-00 Section 42; Low-Income Housing Credit 03/12/2010
201010016 2601.00-00 Tax On Generation Skipping Transfers 03/12/2010
201010016 9100.00-00 Extension of Time for Making Certain Elections 03/12/2010
201010015 1001.22-00 Modifications of debt instruments 03/12/2010
201010014 1362.01-03 Late Elections 03/12/2010
201010013 1382.00-00 Taxable Income of Cooperatives 03/12/2010
201010013 199.06-00 Agricultural and Horticultural Cooperatives 03/12/2010
201010012 338.01-02 Time in which Election must be made 03/12/2010
201010012 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 03/12/2010
201010011 1362.01-03 Late Elections 03/12/2010
201010010 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 03/12/2010
201010009 382.12-06 Fluctuation in Value 03/12/2010
201010009 382.12-08 Title 11 or Similar Case 03/12/2010
201010008 1362.04-00 Inadvertent Terminations 03/12/2010
201010007 1362.04-00 Inadvertent Terminations 03/12/2010
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