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
201411024 6501.08-09 Execution by Corporate Officer 03/14/2014
201411024 6062.00-00 Signing of Corporation Returns 03/14/2014
201411023 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 03/14/2014
201411022 6103.08-04 Disclosure in Judicial or Administrative Tax Administration Proceedings 03/14/2014
201411021 6501.06-00 Return Not Filed--Exception to Period of Limitations 03/14/2014
201411020 3121.00-00 Definitions 03/14/2014
201411019 6331.00-00 Levy and Distraint 03/14/2014
201411018 501.03-26 State Instrumentalities 03/14/2014
201411017 6013.00-00 Joint Returns of Income Tax by Husband and Wife 03/14/2014
201411016 1502.75-00 Filing Requirements 03/14/2014
201411016 9100.20-00 Section 1502; Election to File Consolidated Return 03/14/2014
201411015 9100.01-00 Section 42; Low-Income Housing Credit 03/14/2014
201411014 468A.01-00 In General 03/14/2014
201411013 1362.01-03 Late Elections 03/14/2014
201411012 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/14/2014
201411012 355.01-01 Split-Off 03/14/2014
201411012 368.04-00 Assets for Control of Transferee (Type "D") 03/14/2014
201411011 1502.21-00 Consolidated Net Operating Loss Deduction 03/14/2014
201411011 9100.22-00 Other 03/14/2014
201411010 7701.00-00 Definitions 03/14/2014
201411010 9100.00-00 Extension of Time for Making Certain Elections 03/14/2014
201411010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/14/2014
201411009 9100.00-00 Extension of Time for Making Certain Elections 03/14/2014
201411008 9100.22-00 Other 03/14/2014
201411007 1502.13-00 Intercompany Transactions 03/14/2014