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
200901022 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/02/2009
200901022 355.01-00 Spin-Off 01/02/2009
200901022 355.01-01 Split-Off 01/02/2009
200901022 368.04-00 Assets for Control of Transferee (Type "D") 01/02/2009
200901021 7701.00-00 Definitions 01/02/2009
200901021 9100.00-00 Extension of Time for Making Certain Elections 01/02/2009
200901020 1031.02-00 Like Kind Property 01/02/2009
200901019 2702.02-02 Personal Residence in Trust 01/02/2009
200901018 118.01-02 Nonshareholder Contributions 01/02/2009
200901017 7701.00-00 Definitions 01/02/2009
200901017 9100.00-00 Extension of Time for Making Certain Elections 01/02/2009
200901016 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 01/02/2009
200901016 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/02/2009
200901015 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 01/02/2009
200901015 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/02/2009
200901014 355.01-01 Split-Off 01/02/2009
200901014 368.04-00 Assets for Control of Transferee (Type "D") 01/02/2009
200901013 2518.00-00 Disclaimers 01/02/2009
200901013 2601.00-00 Tax On Generation Skipping Transfers 01/02/2009
200901013 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 01/02/2009
200901012 1362.04-00 Inadvertent Terminations 01/02/2009
200901011 1362.02-00 Termination of Election 01/02/2009
200901010 59.00-00 Other Definitions and Special Rules 01/02/2009
200901010 9100.00-00 Extension of Time for Making Certain Elections 01/02/2009
200901009 9100.00-00 Extension of Time for Making Certain Elections 01/02/2009