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
200620008 9100.00-00 Extension of Time for Making Certain Elections 05/19/2006
200620007 1362.01-03 Late Elections 05/19/2006
200620006 1362.01-01 Shareholder Consent 05/19/2006
200620005 1362.04-00 Inadvertent Terminations 05/19/2006
200620004 45.00-00 Electricity Produced from Certain Renewable Sources 05/19/2006
200620003 2642.01-00 Inclusion Ratio Defined 05/19/2006
200620003 9100.00-00 Extension of Time for Making Certain Elections 05/19/2006
200620002 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/19/2006
200620002 355.01-00 Spin-Off 05/19/2006
200620002 368.00-00 Definitions Relating to Corporate Reorganizations 05/19/2006
200620002 368.04-00 Assets for Control of Transferee (Type "D") 05/19/2006
200620001 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/19/2006
200620001 501.03-08 Educational Organizations 05/19/2006
200619025 412.06-00 Minimum Funding Waiver 05/12/2006
200619024 103.02-01 Political Subdivisions 05/12/2006
200619024 512.01-00 Exception, Additions, and Limitations on Unrelated Income 05/12/2006
200619023 446.04-03 Consent Needed 05/12/2006
200619023 482.02-00 Control 05/12/2006
200619022 162.07-27 Year Deductible 05/12/2006
200619022 461.01-00 Accrual Method 05/12/2006
200619021 1366.00-00 Pass-Thru of Items to Shareholders 05/12/2006
200619021 1367.00-00 Adjustment to Basis of Stock of, and Indebtedness Owing, Shareholders 05/12/2006
200619020 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 05/12/2006
200619019 892.01-03 Pension Trusts 05/12/2006
200619018 1362.04-00 Inadvertent Terminations 05/12/2006