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
200044033 561.05-00 Regulated Investment Companies 11/03/2000
200044033 562.03-02 Class of Stock 11/03/2000
200044033 702.00-00 Income and Credits of Partner 11/03/2000
200044033 704.01-02 Economic Effect 11/03/2000
200044033 851.00-00 Definition of Regulated Investment Company 11/03/2000
200044032 881.02-03 Obligations in Registered Form 11/03/2000
200044031 368.03-00 Stock for Property (Type "C") 11/03/2000
200044031 368.13-00 Transactions Involving Two or More Investment Companies 11/03/2000
200044030 561.05-00 Regulated Investment Companies 11/03/2000
200044030 562.03-02 Class of Stock 11/03/2000
200044030 702.00-00 Income and Credits of Partner 11/03/2000
200044030 704.01-02 Economic Effect 11/03/2000
200044030 851.00-00 Definition of Regulated Investment Company 11/03/2000
200044029 1362.01-03 Late Elections 11/03/2000
200044028 832.00-00 Insurance Company Taxable Income 11/03/2000
200044028 832.05-00 Premiums Earned 11/03/2000
200044027 877.08-00 Ruling Submission by Expatriating Long-Term Resident 11/03/2000
200044026 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/03/2000
200044025 9100.22-00 Other 11/03/2000
200044025 469.03-00 Passive Activity Defined 11/03/2000
200044024 368.00-00 Definitions Relating to Corporate Reorganizations 11/03/2000
200044023 368.00-00 Definitions Relating to Corporate Reorganizations 11/03/2000
200044022 368.00-00 Definitions Relating to Corporate Reorganizations 11/03/2000
200044020 42.05-00 New Building Treatment for Rehabilitation Expenses 11/03/2000
200044020 42.05-01 In General 11/03/2000
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