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
201126010 368.04-00 Assets for Control of Transferee (Type "D") 07/01/2011
201126010 351.00-00 Transfer to Corporation Controlled by Transferor 07/01/2011
201126010 301.00-00 Distributions of Property 07/01/2011
201126010 367.00-00 Foreign Corporations 07/01/2011
201126009 1362.04-00 Inadvertent Terminations 07/01/2011
201126008 2632.00-00 Special Rules for Allocation of GST Exemption 07/01/2011
201126008 9100.00-00 Extension of Time for Making Certain Elections 07/01/2011
201126007 664.00-00 Charitable Remainder Trusts 07/01/2011
201126007 664.03-00 Definitions 07/01/2011
201126007 664.03-01 Unitrust With Income Exception 07/01/2011
201126006 368.00-00 Definitions Relating to Corporate Reorganizations 07/01/2011
201126006 368.01-00 Statutory Merger or Consolidation (Type "A") 07/01/2011
201126006 368.04-00 Assets for Control of Transferee (Type "D") 07/01/2011
201126006 1502.75-10 When Group Remains in Existence 07/01/2011
201126005 1362.01-03 Late Elections 07/01/2011
201126004 115.00-00 Income of States, Municipalities, etc. 07/01/2011
201126003 338.09-00 Purchase from Related Corporation 07/01/2011
201126003 368.06-00 Change in Identity, etc. (Type "F") 07/01/2011
201126003 301.00-00 Distributions of Property 07/01/2011
201126002 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 07/01/2011
201126001 528.00-00 Certain Homeowners Associations 07/01/2011
201126001 9100.34-00 Section 528 Election to be Treated as Homeowner Association 07/01/2011
201125047 408.01-00 Exclusive Benefit of Individual or His Beneficiary 06/24/2011
201125046 4945.04-04 Grants to Individuals 06/24/2011
201125045 501.03-08 Educational Organizations 06/24/2011