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
200852009 468A.01-00 In General 12/26/2008
200852008 7701.00-00 Definitions 12/26/2008
200852008 9100.00-00 Extension of Time for Making Certain Elections 12/26/2008
200852007 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 12/26/2008
200852007 305.01-00 Stock Dividends 12/26/2008
200852007 305.03-00 Distributions in Lieu of Money 12/26/2008
200852007 301.00-00 Distributions of Property 12/26/2008
200852006 1394.00-00 Tax-Exempt Enterprise Zone Facility Bonds 12/26/2008
200852005 7704.01-00 Meaning of 12/26/2008
200852004 7701.00-00 Definitions 12/26/2008
200852004 9100.00-00 Extension of Time for Making Certain Elections 12/26/2008
200852003 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/26/2008
200852003 368.00-00 Definitions Relating to Corporate Reorganizations 12/26/2008
200852002 61.00-00 Gross Income v. Not Gross Income 12/26/2008
200852001 7701.00-00 Definitions 12/26/2008
200851110 6223.00-00 Notice to Partners of Proceedings 12/19/2008
200851109 3121.00-00 Definitions 12/19/2008
200851108 25D.00-00 Residential Energy Efficient Property 12/19/2008
200851107 884.00-00 Branch Tax 12/19/2008
200851106 6405.00-00 Reports of Refunds and Credits 12/19/2008
200851105 3121.00-00 Definitions 12/19/2008
200851104 6013.02-00 Joint Return v Separate Returns 12/19/2008
200851103 702.01-00 Partner's Distributive Share 12/19/2008
200851102 6203.00-00 Method of Assessment 12/19/2008
200851101 6227.00-00 Administrative Adjustments Requests 12/19/2008
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