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
200403019 368.04-00 Assets for Control of Transferee (Type "D") 01/16/2004
200403019 368.05-00 Recapitalization (Type "E") 01/16/2004
200403018 9100.22-00 Other 01/16/2004
200403018 1502.21-00 Consolidated Net Operating Loss Deduction 01/16/2004
200403017 9100.22-00 Other 01/16/2004
200403017 1502.21-00 Consolidated Net Operating Loss Deduction 01/16/2004
200403016 453.09-01 Alternative Basis Recovery 01/16/2004
200403015 453.09-01 Alternative Basis Recovery 01/16/2004
200403014 453.09-01 Alternative Basis Recovery 01/16/2004
200403013 453.09-01 Alternative Basis Recovery 01/16/2004
200403012 453.09-01 Alternative Basis Recovery 01/16/2004
200403011 453.09-01 Alternative Basis Recovery 01/16/2004
200403010 453.09-01 Alternative Basis Recovery 01/16/2004
200403009 453.09-01 Alternative Basis Recovery 01/16/2004
200403008 453.09-01 Alternative Basis Recovery 01/16/2004
200403007 453.09-01 Alternative Basis Recovery 01/16/2004
200403006 468A.04-02 Revised Schedules 01/16/2004
200403006 468A.03-04 Formulas or Other Methods 01/16/2004
200403005 856.07-00 Treatment of Wholly Owned Subsidiaries 01/16/2004
200403005 9100.00-00 Extension of Time for Making Certain Elections 01/16/2004
200403004 9100.00-00 Extension of Time for Making Certain Elections 01/16/2004
200403003 9100.00-00 Extension of Time for Making Certain Elections 01/16/2004
200403002 9100.00-00 Extension of Time for Making Certain Elections 01/16/2004
200403001 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 01/16/2004
200402031 6110.00-00 Public Inspection of Written Determinations 01/09/2004