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
200815007 167.22-01 Normalization Rules 04/11/2008
200815006 167.22-01 Normalization Rules 04/11/2008
200815005 167.22-01 Normalization Rules 04/11/2008
200815004 167.22-01 Normalization Rules 04/11/2008
200815003 1362.01-03 Late Elections 04/11/2008
200815002 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 04/11/2008
200815002 337.16-02 Allowable Worthless Stock Loss 04/11/2008
200815001 6331.18-00 Levy Procedure 04/11/2008
200814030 408.03-00 Rollover Contributions 04/04/2008
200814030 501.03-05 Corporations 04/04/2008
200814030 501.03-08 Educational Organizations 04/04/2008
200814030 504.50-00 Denial of Exemption 04/04/2008
200814030 513.04-00 Sales and Service to Public 04/04/2008
200814029 408.03-00 Rollover Contributions 04/04/2008
200814028 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/04/2008
200814027 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/04/2008
200814026 166.00-00 Bad Debts 04/04/2008
200814025 168.20-00 Classification of Property 04/04/2008
200814024 6601.12-00 Statute of Limitations on Collection of Interest 04/04/2008
200814023 3231.01-00 Employers v. Not Employers 04/04/2008
200814022 61.00-00 Gross Income v. Not Gross Income 04/04/2008
200814022 61.13-07 Refund of Taxes or Duties 04/04/2008
200814022 111.00-00 Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) 04/04/2008
200814022 111.06-00 Tax Refunds 04/04/2008
200814022 164.00-00 Taxes 04/04/2008
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