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
201327007 1092.05-02 Mixed Straddle Account 07/05/2013
201327006 562.03-00 Preferential Dividends 07/05/2013
201327006 856.00-00 Definition of Real Estate Investment Trust 07/05/2013
201327005 9100.22-00 Other 07/05/2013
201327004 9100.22-00 Other 07/05/2013
201327003 355.01-01 Split-Off 07/05/2013
201327002 6041.06-00 Exceptions 07/05/2013
201327002 104.03-00 Damages 07/05/2013
201327002 451.14-00 Constructive Receipt 07/05/2013
201327001 9100.22-00 Other 07/05/2013
201327001 992.02-00 Election 07/05/2013
201326019 501.32-00 Income Inures v. does Not Inure to Private Individual 06/28/2013
201326019 501.33-00 Private v. Public Interest Served 06/28/2013
201326018 6231.07-00 Tax Matters Partner 06/28/2013
201326017 6231.03-00 Partnership Item 06/28/2013
201326016 6231.02-00 Partner 06/28/2013
201326015 6323.00-00 Validity and Priority of Lien Against Mortgagees, Pledgees, Purchasers, and Judgment Creditors (Valid v. Invalid) 06/28/2013
201326014 1361.05-00 Qualified Subchapter S Subsidiary 06/28/2013
201326014 351.01-00 Control v. No Control by Transferor 06/28/2013
201326014 721.00-00 Nonrecognition of Gain or Loss on Contributions 06/28/2013
201326014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/28/2013
201326013 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 06/28/2013
201326012 1361.01-04 More than One Class of Stock 06/28/2013
201326011 671.02-00 Persons Treated as Grantors 06/28/2013
201326011 674.01-00 Power Exercisable Only by Will 06/28/2013
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