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
200048007 368.04-00 Assets for Control of Transferee (Type "D") 12/01/2000
200048006 338.05-00 Elective Recognition of Gain or Loss by Target Corporation - Together with Nonrecognition of Gain or Loss on Stock Sold by Selling Consolidated Group 12/01/2000
200048005 1504.00-00 Definitions 12/01/2000
200048003 9999.00-00 Miscellaneous Issues 12/01/2000
200048002 165.13-00 Abandonment Losses 12/01/2000
200048002 451.13-00 Prepaid and Advance Income 12/01/2000
200048002 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 12/01/2000
200048001 446.00-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 12/01/2000
200047051 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 11/24/2000
200047050 414.08-00 Church Plan 11/24/2000
200047049 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 11/24/2000
200047049 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/24/2000
200047049 513.00-00 Unrelated v. Not Unrelated Trade or Business 11/24/2000
200047048 509.01-02 Support 11/24/2000
200047048 6652.03-01 Returns by Exempt Organizations 11/24/2000
200047048 7805.00-00 Rules and Regulations 11/24/2000
200047047 6103.04-00 Disclosure to States for State Tax Administration 11/24/2000
200047046 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/24/2000
200047045 355.01-01 Split-Off 11/24/2000
200047045 368.04-00 Assets for Control of Transferee (Type "D") 11/24/2000
200047044 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 11/24/2000
200047044 338.01-02 Time in which Election must be made 11/24/2000
200047043 1502.20-00 Loss Disallowance Rule 11/24/2000
200047043 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 11/24/2000
200047042 472.01-00 Election 11/24/2000
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