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
200901003 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 01/02/2009
200901002 1362.00-00 Election by Small Business Corporation 01/02/2009
200901002 1362.04-00 Inadvertent Terminations 01/02/2009
200901001 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 01/02/2009
200901001 382.12-06 Fluctuation in Value 01/02/2009
200852039 4945.04-04 Grants to Individuals 12/26/2008
200852038 4945.00-00 Excise Taxes on Taxable Expenditures 12/26/2008
200852037 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 12/26/2008
200852036 501.03-24 Scientific Organizations 12/26/2008
200852035 4945.04-04 Grants to Individuals 12/26/2008
200852034 408.03-00 Rollover Contributions 12/26/2008
200852033 408.03-00 Rollover Contributions 12/26/2008
200852032 408.03-00 Rollover Contributions 12/26/2008
200852031 408.03-00 Rollover Contributions 12/26/2008
200852030 663.04-00 65-Day Rule 12/26/2008
200852029 2703.02-00 Exceptions 12/26/2008
200852028 9100.09-00 Section 442; Accounting Periods 12/26/2008
200852027 9100.09-00 Section 442; Accounting Periods 12/26/2008
200852026 9100.10-01 Accounting Methods 12/26/2008
200852026 446.14-00 Method of Accounting; Change of Method; Accrual to Cash (Overall) 12/26/2008
200852025 355.01-01 Split-Off 12/26/2008
200852025 368.04-00 Assets for Control of Transferee (Type "D") 12/26/2008
200852024 468A.04-02 Revised Schedules 12/26/2008
200852023 897.00-00 Disposition of Investment in United States Real Property 12/26/2008
200852023 1445.02-08 Transferred Interest In a Domestic Corporation That Is Not a U.S. Real Property Holding Corporation (See Also 897.02) 12/26/2008
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