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
200735007 2632.01-00 Time and Manner of Allocation 08/31/2007
200735007 9100.00-00 Extension of Time for Making Certain Elections 08/31/2007
200735006 2632.01-00 Time and Manner of Allocation 08/31/2007
200735006 9100.00-00 Extension of Time for Making Certain Elections 08/31/2007
200735005 897.00-00 Disposition of Investment in United States Real Property 08/31/2007
200735005 897.05-00 Distributions of U.S. Real Property Interest By Foreign Corporation 08/31/2007
200735005 897.05-01 Complete Liquidations Under Section 332 08/31/2007
200735005 1445.02-00 Exceptions to Duty to Withhold 08/31/2007
200735005 1445.07-02 Notice of Nonrecognition Transfer (See Also 1445.02-11). 08/31/2007
200735005 1445.07-04 Distribution by Foreign Corporation 08/31/2007
200735005 9100.00-00 Extension of Time for Making Certain Elections 08/31/2007
200735005 9100.22-00 Other 08/31/2007
200735004 897.00-00 Disposition of Investment in United States Real Property 08/31/2007
200735004 897.05-00 Distributions of U.S. Real Property Interest By Foreign Corporation 08/31/2007
200735004 897.05-01 Complete Liquidations Under Section 332 08/31/2007
200735004 1445.02-00 Exceptions to Duty to Withhold 08/31/2007
200735004 1445.07-02 Notice of Nonrecognition Transfer (See Also 1445.02-11). 08/31/2007
200735004 1445.07-04 Distribution by Foreign Corporation 08/31/2007
200735004 9100.00-00 Extension of Time for Making Certain Elections 08/31/2007
200735004 9100.22-00 Other 08/31/2007
200735003 368.04-00 Assets for Control of Transferee (Type "D") 08/31/2007
200735003 1362.00-00 Election by Small Business Corporation 08/31/2007
200735003 1363.00-00 Effect of Election on Corporation 08/31/2007
200735003 1363.02-00 Elections of an S Corporation 08/31/2007
200735003 1366.00-00 Pass-Thru of Items to Shareholders 08/31/2007