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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201001016 1.11-00 Maximum Capital Gains Rate 01/08/2010
201001016 1092.02-01 Defined 01/08/2010
201001015 368.00-00 Definitions Relating to Corporate Reorganizations 01/08/2010
201001015 368.03-00 Stock for Property (Type "C") 01/08/2010
201001015 368.08-00 Continuity of Interest Rule 01/08/2010
201001015 368.08-06 Business Enterprise Continuity 01/08/2010
201001015 368.13-00 Transactions Involving Two or More Investment Companies 01/08/2010
201001014 2032.00-00 Alternate Valuation 01/08/2010
201001014 9100.00-00 Extension of Time for Making Certain Elections 01/08/2010
201001013 61.00-00 Gross Income v. Not Gross Income 01/08/2010
201001013 3401.02-00 Renumeration Not Subject to Withholding 01/08/2010
201001012 1362.00-00 Election by Small Business Corporation 01/08/2010
201001012 1362.04-00 Inadvertent Terminations 01/08/2010
201001011 1362.00-00 Election by Small Business Corporation 01/08/2010
201001011 1362.04-00 Inadvertent Terminations 01/08/2010
201001010 1362.00-00 Election by Small Business Corporation 01/08/2010
201001010 1362.04-00 Inadvertent Terminations 01/08/2010
201001009 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/08/2010
201001009 355.01-01 Split-Off 01/08/2010
201001008 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/08/2010
201001008 355.01-01 Split-Off 01/08/2010
201001008 368.00-00 Definitions Relating to Corporate Reorganizations 01/08/2010
201001008 368.04-00 Assets for Control of Transferee (Type "D") 01/08/2010
201001007 2511.18-00 Renunciation of Testate or Intestate Share 01/08/2010
201001006 9100.00-00 Extension of Time for Making Certain Elections 01/08/2010