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.

  1. Enter a term in the Find box.
  2. Click the Search button.
jwenn Èd
Nimewo UILC Sijè Dat Piblikasyon
200914017 368.01-00 Statutory Merger or Consolidation (Type "A") 04/03/2009
200914017 355.09-00 Distributions Within a Consolidated Group 04/03/2009
200914016 1362.01-03 Late Elections 04/03/2009
200914015 472.00-00 Last-In, First-Out Inventories 04/03/2009
200914015 472.01-00 Election 04/03/2009
200914015 9100.00-00 Extension of Time for Making Certain Elections 04/03/2009
200914015 9100.11-00 Section 472; LIFO Election 04/03/2009
200914014 1362.01-03 Late Elections 04/03/2009
200914013 1362.04-00 Inadvertent Terminations 04/03/2009
200914012 1362.01-03 Late Elections 04/03/2009
200914011 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 04/03/2009
200914011 115.00-00 Income of States, Municipalities, etc. 04/03/2009
200914010 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 04/03/2009
200914010 115.00-00 Income of States, Municipalities, etc. 04/03/2009
200914009 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 04/03/2009
200914009 115.00-00 Income of States, Municipalities, etc. 04/03/2009
200914008 1362.02-00 Termination of Election 04/03/2009
200914008 1362.01-03 Late Elections 04/03/2009
200914008 1361.05-00 Qualified Subchapter S Subsidiary 04/03/2009
200914008 9100.00-00 Extension of Time for Making Certain Elections 04/03/2009
200914007 1362.04-00 Inadvertent Terminations 04/03/2009
200914006 9100.09-00 Section 442; Accounting Periods 04/03/2009
200914005 1362.02-00 Termination of Election 04/03/2009
200914004 9100.00-00 Extension of Time for Making Certain Elections 04/03/2009
200914003 7701.00-00 Definitions 04/03/2009