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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201305010 1502.21-00 Consolidated Net Operating Loss Deduction 02/01/2013
201305009 9100.09-00 Section 442; Accounting Periods 02/01/2013
201305008 9100.00-00 Extension of Time for Making Certain Elections 02/01/2013
201305007 9100.00-00 Extension of Time for Making Certain Elections 02/01/2013
201305006 7701.02-02 Joint Ventures 02/01/2013
201305005 9100.22-00 Other 02/01/2013
201305005 1502.21-00 Consolidated Net Operating Loss Deduction 02/01/2013
201305004 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 02/01/2013
201305004 4982.05-00 Definitions and Special Rules 02/01/2013
201305004 4982.05-01 Capital Gain Net Income 02/01/2013
201305003 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/01/2013
201305003 355.01-00 Spin-Off 02/01/2013
201305003 355.09-00 Distributions Within a Consolidated Group 02/01/2013
201305002 9100.22-00 Other 02/01/2013
201305002 992.02-00 Election 02/01/2013
201305001 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 02/01/2013
201304013 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 01/25/2013
201304012 408.03-00 Rollover Contributions 01/25/2013
201304011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/25/2013
201304011 501.03-08 Educational Organizations 01/25/2013
201304011 501.03-25 Social Welfare Groups (See Also 0501.04-00) 01/25/2013
201304011 501.33-00 Private v. Public Interest Served 01/25/2013
201304010 4945.04-04 Grants to Individuals 01/25/2013
201304009 4945.04-04 Grants to Individuals 01/25/2013
201304008 6231.07-00 Tax Matters Partner 01/25/2013