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
200949042 9115.12-00 Chapter XIII (Regular Income Plans) 12/04/2009
200949041 6405.00-00 Reports of Refunds and Credits 12/04/2009
200949040 461.01-00 Accrual Method 12/04/2009
200949039 3406.03-02 Determination to Stop or Not Start Withholding 12/04/2009
200949038 162.00-00 Trade or Business (Deductible v. Not Deductible) 12/04/2009
200949037 4483.08-00 Reduction in Tax for Logging Use 12/04/2009
200949036 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 12/04/2009
200949035 1362.01-03 Late Elections 12/04/2009
200949034 1362.01-03 Late Elections 12/04/2009
200949033 1362.01-03 Late Elections 12/04/2009
200949032 1362.04-00 Inadvertent Terminations 12/04/2009
200949031 331.00-00 Gain or Loss to Shareholders in Corporate Liquidations 12/04/2009
200949031 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 12/04/2009
200949031 336.06-00 Liquidation-Reincorporation Issues 12/04/2009
200949030 1362.04-00 Inadvertent Terminations 12/04/2009
200949029 9100.22-00 Other 12/04/2009
200949029 1502.98-00 Application of Section 382 with Respect to a Consolidated Group 12/04/2009
200949028 856.01-00 Income Requirements 12/04/2009
200949027 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 12/04/2009
200949027 4982.05-00 Definitions and Special Rules 12/04/2009
200949027 4982.05-01 Capital Gain Net Income 12/04/2009
200949026 1295.02-02 Retroactive Elections 12/04/2009
200949025 1295.02-02 Retroactive Elections 12/04/2009
200949024 1295.02-02 Retroactive Elections 12/04/2009
200949023 1295.02-02 Retroactive Elections 12/04/2009