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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Nimewo UILC Sijè Dat Piblikasyon
201405005 302.03-00 Complete Termination of Interest 01/31/2014
201405005 163.00-00 Interest 01/31/2014
201405005 163.01-00 Installment Purchases 01/31/2014
201405005 163.07-07 S Corporations 01/31/2014
201405005 311.00-00 Taxability of Corporation on Distribution 01/31/2014
201405005 311.01-00 With Respect to its Stock 01/31/2014
201405005 453.00-00 Installment Method (Available v. Not Available) 01/31/2014
201405005 453.10-01 Installment Sale 01/31/2014
201405005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/31/2014
201405005 1361.04-00 Straight Debt Safe Harbor 01/31/2014
201405005 1361.00-00 Definitions 01/31/2014
201405005 61.00-00 Gross Income v. Not Gross Income 01/31/2014
201405004 1362.04-00 Inadvertent Terminations 01/31/2014
201405003 368.04-00 Assets for Control of Transferee (Type "D") 01/31/2014
201405003 355.01-01 Split-Off 01/31/2014
201405002 614.04-00 Aggregating Non-Operating Mineral Interests 01/31/2014
201405001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/31/2014
201404018 9100.00-00 Extension of Time for Making Certain Elections 01/24/2014
201404018 408A.00-00 Roth IRA 01/24/2014
201404017 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 01/24/2014
201404016 9100.00-00 Extension of Time for Making Certain Elections 01/24/2014
201404016 408A.00-00 Roth IRA 01/24/2014
201404015 4945.00-00 Excise Taxes on Taxable Expenditures 01/24/2014
201404014 4945.04-04 Grants to Individuals 01/24/2014
201404013 501.33-00 Private v. Public Interest Served 01/24/2014