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
Number 200709057 UILC 468A.03-04 Subject Formulas or Other Methods Release Date 03/02/2007
Number 200709057 UILC 468A.04-02 Subject Revised Schedules Release Date 03/02/2007
Number 200709056 UILC 3121.01-11 Subject Supplemental Unemployment Benefit Plans Release Date 03/02/2007
Number 200709055 UILC 118.01-02 Subject Nonshareholder Contributions Release Date 03/02/2007
Number 200709055 UILC 118.02-00 Subject Contributions in Aid of Construction Release Date 03/02/2007
Number 200709054 UILC 367.00-00 Subject Foreign Corporations Release Date 03/02/2007
Number 200709054 UILC 367.03-00 Subject Treatment of Transfers of Stock or Securities to Foreign Corporations Release Date 03/02/2007
Number 200709053 UILC 1502.21-00 Subject Consolidated Net Operating Loss Deduction Release Date 03/02/2007
Number 200709053 UILC 9100.22-00 Subject Other Release Date 03/02/2007
Number 200709052 UILC 1502.21-00 Subject Consolidated Net Operating Loss Deduction Release Date 03/02/2007
Number 200709052 UILC 9100.22-00 Subject Other Release Date 03/02/2007
Number 200709051 UILC 1362.04-00 Subject Inadvertent Terminations Release Date 03/02/2007
Number 200709050 UILC 355.00-00 Subject Distribution of Stock and Securities of a Controlled Corporation Release Date 03/02/2007
Number 200709050 UILC 355.01-00 Subject Spin-Off Release Date 03/02/2007
Number 200709050 UILC 355.05-01 Subject Distribution of Control Release Date 03/02/2007
Number 200709050 UILC 355.09-00 Subject Distributions Within a Consolidated Group Release Date 03/02/2007
Number 200709049 UILC 954.00-00 Subject Foreign Base Company Income Release Date 03/02/2007
Number 200709048 UILC 1502.21-00 Subject Consolidated Net Operating Loss Deduction Release Date 03/02/2007
Number 200709047 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 03/02/2007
Number 200709047 UILC 1362.01-02 Subject Election After Termination Release Date 03/02/2007
Number 200709046 UILC 7701.00-00 Subject Definitions Release Date 03/02/2007
Number 200709046 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 03/02/2007
Number 200709045 UILC 7701.00-00 Subject Definitions Release Date 03/02/2007
Number 200709045 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 03/02/2007
Number 200709044 UILC 7701.00-00 Subject Definitions Release Date 03/02/2007