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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Find Help
Number UILC Subject Release Date
201340019 4945.04-04 Grants to Individuals 10/04/2013
201340018 4945.04-04 Grants to Individuals 10/04/2013
201340017 501.12-03 Mutual or Cooperative Electric Companies 10/04/2013
201340016 368.03-00 Stock for Property (Type "C") 10/04/2013
201340016 852.00-00 Taxation of Regulated Investment Companies and Their Shareholders 10/04/2013
201340015 1402.05-00 Ministers, Members of Religious Orders, Christian Science Practitioners (Election) 10/04/2013
201340015 3121.02-08 Services of Ministers or Members of an Order 10/04/2013
201340015 3402.00-00 Income Tax Collected at Source 10/04/2013
201340014 2632.03-00 Allocation of Unused GST Exemption 10/04/2013
201340014 9100.00-00 Extension of Time for Making Certain Elections 10/04/2013
201340013 2642.00-00 Inclusion Ratio 10/04/2013
201340013 9100.00-00 Extension of Time for Making Certain Elections 10/04/2013
201340012 664.00-00 Charitable Remainder Trusts 10/04/2013
201340012 664.03-00 Definitions 10/04/2013
201340012 664.03-02 Charitable Remainder Unitrust 10/04/2013
201340011 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 10/04/2013
201340011 7704.03-00 Qualifying Income 10/04/2013
201340010 954.03-00 Foreign Base Company Sales Income 10/04/2013
201340009 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/04/2013
201340009 355.01-00 Spin-Off 10/04/2013
201340009 368.04-00 Assets for Control of Transferee (Type "D") 10/04/2013
201340008 1295.02-02 Retroactive Elections 10/04/2013
201340007 9100.22-00 Other 10/04/2013
201340007 9114.03-06 Canada 10/04/2013
201340006 9100.00-00 Extension of Time for Making Certain Elections 10/04/2013
Official Adobe Website