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
200851031 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 12/19/2008
200851030 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 12/19/2008
200851029 501.07-01 Profit v. Not for Profit 12/19/2008
200851028 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 12/19/2008
200851027 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 12/19/2008
200851026 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 12/19/2008
200851025 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 12/19/2008
200851024 9999.98-00 Not Able to Identify Under Present List 12/19/2008
200851023 897.06-00 Coordination With Nonrecognition Provisions Such As Exchange of U.S. Real Property Interest By Nonresident Alien Individual or Foreign Corporation 12/19/2008
200851023 897.08-00 Sale of Interest In Partnership, Trust or Estate 12/19/2008
200851022 1362.01-03 Late Elections 12/19/2008
200851021 9100.00-00 Extension of Time for Making Certain Elections 12/19/2008
200851021 2642.00-00 Inclusion Ratio 12/19/2008
200851020 9100.00-00 Extension of Time for Making Certain Elections 12/19/2008
200851020 2642.00-00 Inclusion Ratio 12/19/2008
200851019 446.04-05 Consent--Form, Time, etc., Requirements 12/19/2008
200851019 446.04-12 Valuing Inventories (See Also 0446.19-00) 12/19/2008
200851019 446.19-00 Change of Methods; Inventory 12/19/2008
200851019 9100.10-01 Accounting Methods 12/19/2008
200851018 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 12/19/2008
200851018 1502.13-00 Intercompany Transactions 12/19/2008
200851017 263.16-00 Election to Deduct or Capitalize Certain Expenditures 12/19/2008
200851017 9100.00-00 Extension of Time for Making Certain Elections 12/19/2008
200851016 9100.22-00 Other 12/19/2008
200851016 855.01-00 General Rule 12/19/2008
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