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
200927019 223.00-00 Health Savings Accounts 07/02/2009
200927018 1362.01-03 Late Elections 07/02/2009
200927017 1362.01-03 Late Elections 07/02/2009
200927016 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 07/02/2009
200927015 2642.00-00 Inclusion Ratio 07/02/2009
200927015 9100.00-00 Extension of Time for Making Certain Elections 07/02/2009
200927014 1361.00-00 Definitions 07/02/2009
200927014 7701.00-00 Definitions 07/02/2009
200927013 2055.12-00 Charitable and Noncharitable Interest (Tax Reform Act of 1969) 07/02/2009
200927013 2055.12-10 Reformations of Nonqualifying Interests 07/02/2009
200927012 1362.04-00 Inadvertent Terminations 07/02/2009
200927011 355.01-01 Split-Off 07/02/2009
200927011 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 07/02/2009
200927010 355.01-01 Split-Off 07/02/2009
200927010 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 07/02/2009
200927009 355.01-01 Split-Off 07/02/2009
200927009 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 07/02/2009
200927008 355.01-01 Split-Off 07/02/2009
200927008 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 07/02/2009
200927007 355.01-01 Split-Off 07/02/2009
200927007 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 07/02/2009
200927006 1362.04-00 Inadvertent Terminations 07/02/2009
200927005 475.08-00 Securities Traders 07/02/2009
200927005 9100.00-00 Extension of Time for Making Certain Elections 07/02/2009
200927004 1502.75-00 Filing Requirements 07/02/2009
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