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
200134014 368.04-00 Assets for Control of Transferee (Type "D") 08/24/2001
200134013 9100.09-00 Section 442; Accounting Periods 08/24/2001
200134012 2601.00-00 Tax On Generation Skipping Transfers 08/24/2001
200134011 877.01-00 Principal Purpose--the Avoidance of Tax 08/24/2001
200134010 355.01-01 Split-Off 08/24/2001
200134010 368.04-00 Assets for Control of Transferee (Type "D") 08/24/2001
200134009 338.01-02 Time in which Election must be made 08/24/2001
200134009 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 08/24/2001
200134008 351.00-00 Transfer to Corporation Controlled by Transferor 08/24/2001
200134007 861.09-00 Allocation and Apportionment of Interest Expense (In General) 08/24/2001
200134007 904.01-00 Taxable Income 08/24/2001
200134007 9114.03-06 Canada 08/24/2001
200134006 42.08-07 Special Rules 08/24/2001
200134005 166.03-00 Partially Worthless Debt 08/24/2001
200134004 956.07-00 Earnings Invested in Excess Passive Assets 08/24/2001
200134004 385.00-00 Treatment of Certain Interests in Corporations as Stock or Indebtedness 08/24/2001
200134003 6229.00-00 Period of Limitations for Making Assessments 08/24/2001
200134003 6653.04-00 Penalty for Negligent Understatement (Negligence v. No Negligence) 08/24/2001
200134003 6659.01-00 Application of Penalty 08/24/2001
200134002 9214.00-00 Leasing Shelter 08/24/2001
200134001 6205.00-00 Special Rules Applicable to Certain Employment Taxes 08/24/2001
200133051 401.28-00 Union-negotiated Multiemployer Pension Plans 08/17/2001
200133051 415.01-00 Limitation for Defined Benefit Plans 08/17/2001
200133050 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 08/17/2001
200133049 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 08/17/2001
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