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
200033035 42.10-00 Recapture of Credit 08/18/2000
200033034 355.01-01 Split-Off 08/18/2000
200033033 7701.00-00 Definitions 08/18/2000
200033033 708.01-00 Termination 08/18/2000
200033033 42.10-00 Recapture of Credit 08/18/2000
200033032 7701.00-00 Definitions 08/18/2000
200033032 708.01-00 Termination 08/18/2000
200033032 42.10-00 Recapture of Credit 08/18/2000
200033031 332.00-00 Complete Liquidation of Subsidiaries 08/18/2000
200033031 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/18/2000
200033031 368.00-00 Definitions Relating to Corporate Reorganizations 08/18/2000
200033031 351.00-00 Transfer to Corporation Controlled by Transferor 08/18/2000
200033030 708.01-00 Termination 08/18/2000
200033030 42.10-00 Recapture of Credit 08/18/2000
200033029 355.01-00 Spin-Off 08/18/2000
200033029 368.04-00 Assets for Control of Transferee (Type "D") 08/18/2000
200033028 1362.01-03 Late Elections 08/18/2000
200033027 338.01-02 Time in which Election must be made 08/18/2000
200033027 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/18/2000
200033026 338.01-02 Time in which Election must be made 08/18/2000
200033026 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/18/2000
200033025 338.01-02 Time in which Election must be made 08/18/2000
200033025 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/18/2000
200033024 338.01-02 Time in which Election must be made 08/18/2000
200033024 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/18/2000
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