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
200909038 09.32.00-00 BANKRUPTCY CODE CASES: Priorities (Sec. 507) 02/27/2009
200909037 6331.00-00 Levy and Distraint 02/27/2009
200909037 6334.00-00 Property Exempt From Levy 02/27/2009
200909036 6901.00-00 Transferred Assets (See 9113.00-00) 02/27/2009
200909035 9999.98-00 Not Able to Identify Under Present List 02/27/2009
200909034 9999.98-00 Not Able to Identify Under Present List 02/27/2009
200909033 1362.04-00 Inadvertent Terminations 02/27/2009
200909032 704.00-00 Partner's Distributive Share 02/27/2009
200909032 702.01-08 Deductions 02/27/2009
200909032 1366.00-00 Pass-Thru of Items to Shareholders 02/27/2009
200909031 1295.02-02 Retroactive Elections 02/27/2009
200909030 355.01-01 Split-Off 02/27/2009
200909030 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 02/27/2009
200909029 301.00-00 Distributions of Property 02/27/2009
200909028 355.01-01 Split-Off 02/27/2009
200909028 368.04-00 Assets for Control of Transferee (Type "D") 02/27/2009
200909027 1362.04-00 Inadvertent Terminations 02/27/2009
200909026 1362.01-03 Late Elections 02/27/2009
200909025 468A.04-02 Revised Schedules 02/27/2009
200909024 1362.04-00 Inadvertent Terminations 02/27/2009
200909023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/27/2009
200909023 7701.00-00 Definitions 02/27/2009
200909022 7701.00-00 Definitions 02/27/2009
200909022 9100.00-00 Extension of Time for Making Certain Elections 02/27/2009
200909021 1362.01-03 Late Elections 02/27/2009