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
200915032 301.00-00 Distributions of Property 04/10/2009
200915032 305.03-00 Distributions in Lieu of Money 04/10/2009
200915031 351.00-00 Transfer to Corporation Controlled by Transferor 04/10/2009
200915030 368.04-00 Assets for Control of Transferee (Type "D") 04/10/2009
200915030 355.01-01 Split-Off 04/10/2009
200915029 9100.09-00 Section 442; Accounting Periods 04/10/2009
200915028 9100.09-00 Section 442; Accounting Periods 04/10/2009
200915027 7701.00-00 Definitions 04/10/2009
200915027 9100.00-00 Extension of Time for Making Certain Elections 04/10/2009
200915026 368.04-00 Assets for Control of Transferee (Type "D") 04/10/2009
200915026 355.01-01 Split-Off 04/10/2009
200915025 1362.01-03 Late Elections 04/10/2009
200915024 1362.01-03 Late Elections 04/10/2009
200915023 9100.00-00 Extension of Time for Making Certain Elections 04/10/2009
200915023 7701.00-00 Definitions 04/10/2009
200915023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/10/2009
200915022 115.00-00 Income of States, Municipalities, etc. 04/10/2009
200915022 6012.00-00 Persons Required to Make Returns of Income (Required v. Not Required) 04/10/2009
200915021 1362.01-03 Late Elections 04/10/2009
200915020 1362.04-00 Inadvertent Terminations 04/10/2009
200915019 1362.01-03 Late Elections 04/10/2009
200915018 1362.01-03 Late Elections 04/10/2009
200915017 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 04/10/2009
200915017 115.00-00 Income of States, Municipalities, etc. 04/10/2009
200915016 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 04/10/2009