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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Find Help
Number UILC Subject Release Date
200125023 1362.01-03 Late Elections 06/22/2001
200125022 1362.01-03 Late Elections 06/22/2001
200125021 924.01-00 Definition of Foreign Trading Gross Receipts 06/22/2001
200125020 355.01-01 Split-Off 06/22/2001
200125020 368.04-00 Assets for Control of Transferee (Type "D") 06/22/2001
200125019 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 06/22/2001
200125018 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 06/22/2001
200125018 9100.00-00 Extension of Time for Making Certain Elections 06/22/2001
200125017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/22/2001
200125016 877.01-00 Principal Purpose--the Avoidance of Tax 06/22/2001
200125015 877.01-00 Principal Purpose--the Avoidance of Tax 06/22/2001
200125014 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 06/22/2001
200125014 6229.02-00 Extension by Agreement 06/22/2001
200125013 216.00-00 Deduction Of Taxes, Interest, And Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder 06/22/2001
200125013 305.01-00 Stock Dividends 06/22/2001
200125013 311.00-00 Taxability of Corporation on Distribution 06/22/2001
200125013 721.00-00 Nonrecognition of Gain or Loss on Contributions 06/22/2001
200125013 722.00-00 Basis of Contributing Partner's Interest 06/22/2001
200125013 723.00-00 Basis of Property Contributed to Partnership 06/22/2001
200125012 9100.00-00 Extension of Time for Making Certain Elections 06/22/2001
200125012 2056.01-01 Life Estate 06/22/2001
200125011 355.01-00 Spin-Off 06/22/2001
200125011 355.04-00 Business Purpose 06/22/2001
200125010 302.02-00 Disproportionate Redemption of stock 06/22/2001
200125010 302.03-00 Complete Termination of Interest 06/22/2001
Official Adobe Website