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 200445021 UILC 1362.01-03 Subject Late Elections Release Date 11/05/2004
Number 200445020 UILC 382.07-00 Subject Ownership Change Release Date 11/05/2004
Number 200445020 UILC 382.11-07 Subject Treating Interests As Stock Release Date 11/05/2004
Number 200445020 UILC 382.12-08 Subject Title 11 or Similar Case Release Date 11/05/2004
Number 200445019 UILC 855.00-00 Subject Dividends Paid by Regulated Investment Company After Close of Taxable Year Release Date 11/05/2004
Number 200445019 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 11/05/2004
Number 200445018 UILC 9100.09-00 Subject Section 442; Accounting Periods Release Date 11/05/2004
Number 200445017 UILC 9100.09-00 Subject Section 442; Accounting Periods Release Date 11/05/2004
Number 200445016 UILC 368.04-00 Subject Assets for Control of Transferee (Type "D") Release Date 11/05/2004
Number 200445016 UILC 354.00-00 Subject Exchanges of Stock and Securities in Certain Reorganizations Release Date 11/05/2004
Number 200445015 UILC 42.10-00 Subject Recapture of Credit Release Date 11/05/2004
Number 200445014 UILC 355.01-01 Subject Split-Off Release Date 11/05/2004
Number 200445013 UILC 9100.22-00 Subject Other Release Date 11/05/2004
Number 200445013 UILC 382.12-16 Subject Controlled Groups Release Date 11/05/2004
Number 200445012 UILC 9100.22-00 Subject Other Release Date 11/05/2004
Number 200445012 UILC 382.12-16 Subject Controlled Groups Release Date 11/05/2004
Number 200445011 UILC 9100.22-00 Subject Other Release Date 11/05/2004
Number 200445011 UILC 382.12-16 Subject Controlled Groups Release Date 11/05/2004
Number 200445010 UILC 2056A.04-00 Subject Effective Election Release Date 11/05/2004
Number 200445009 UILC 302.04-00 Subject Redemption from Noncorporate Shareholder in Partial Liquidation Release Date 11/05/2004
Number 200445009 UILC 302.04-03 Subject Termination of a Business Release Date 11/05/2004
Number 200445008 UILC 1362.01-03 Subject Late Elections Release Date 11/05/2004
Number 200445007 UILC 9100.31-00 Subject Reg. 301.7701-3 Classification of Certain Business Entities Release Date 11/05/2004
Number 200445006 UILC 9100.31-00 Subject Reg. 301.7701-3 Classification of Certain Business Entities Release Date 11/05/2004
Number 200445005 UILC 9100.31-00 Subject Reg. 301.7701-3 Classification of Certain Business Entities Release Date 11/05/2004