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
200118026 1362.01-03 Late Elections 05/04/2001
200118025 1362.04-00 Inadvertent Terminations 05/04/2001
200118024 1362.01-03 Late Elections 05/04/2001
200118023 1031.00-00 Exchange of Property Held for Productive Use or Investment 05/04/2001
200118022 1362.01-03 Late Elections 05/04/2001
200118021 1362.01-03 Late Elections 05/04/2001
200118020 1362.01-03 Late Elections 05/04/2001
200118019 1362.01-03 Late Elections 05/04/2001
200118018 355.01-00 Spin-Off 05/04/2001
200118018 368.04-00 Assets for Control of Transferee (Type "D") 05/04/2001
200118017 1362.01-03 Late Elections 05/04/2001
200118017 1362.01-03 Late Elections 05/04/2001
200118016 4975.07-00 Notification of Secretary of Labor 05/04/2001
200118015 9114.03-18 Indonesia 05/04/2001
200118014 1362.01-03 Late Elections 05/04/2001
200118013 1362.01-03 Late Elections 05/04/2001
200118012 4081.00-00 Gasoline and Diesel Fuels 05/04/2001
200118011 368.06-00 Change in Identity, etc. (Type "F") 05/04/2001
200118011 368.08-00 Continuity of Interest Rule 05/04/2001
200118011 368.09-01 Several Steps 05/04/2001
200118010 1033.00-00 Involuntary Conversion 05/04/2001
200118009 1502.20-00 Loss Disallowance Rule 05/04/2001
200118008 3121.04-00 Employees 05/04/2001
200118008 3306.05-00 Employees 05/04/2001
200118008 3401.04-00 Employer-Employee Relationship 05/04/2001
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