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
201001020 4945.04-04 Grants to Individuals 01/08/2010
201001019 7213A.00-00 Criminal Penalty for Unauthorized Inspection of Information 01/08/2010
201001018 168.20-00 Classification of Property 01/08/2010
201001017 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 01/08/2010
201001017 382.12-00 Operating Rules 01/08/2010
201001017 382.12-06 Fluctuation in Value 01/08/2010
201001016 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 01/08/2010
201001016 165.03-00 Limitations on Losses of Individuals - Transaction Entered Into For Profit 01/08/2010
201001016 1.11-00 Maximum Capital Gains Rate 01/08/2010
201001016 1092.02-01 Defined 01/08/2010
201001015 368.00-00 Definitions Relating to Corporate Reorganizations 01/08/2010
201001015 368.03-00 Stock for Property (Type "C") 01/08/2010
201001015 368.08-00 Continuity of Interest Rule 01/08/2010
201001015 368.08-06 Business Enterprise Continuity 01/08/2010
201001015 368.13-00 Transactions Involving Two or More Investment Companies 01/08/2010
201001014 2032.00-00 Alternate Valuation 01/08/2010
201001014 9100.00-00 Extension of Time for Making Certain Elections 01/08/2010
201001013 61.00-00 Gross Income v. Not Gross Income 01/08/2010
201001013 3401.02-00 Renumeration Not Subject to Withholding 01/08/2010
201001012 1362.00-00 Election by Small Business Corporation 01/08/2010
201001012 1362.04-00 Inadvertent Terminations 01/08/2010
201001011 1362.00-00 Election by Small Business Corporation 01/08/2010
201001011 1362.04-00 Inadvertent Terminations 01/08/2010
201001010 1362.00-00 Election by Small Business Corporation 01/08/2010
201001010 1362.04-00 Inadvertent Terminations 01/08/2010
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