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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200852034 408.03-00 Rollover Contributions 12/26/2008
200852033 408.03-00 Rollover Contributions 12/26/2008
200852032 408.03-00 Rollover Contributions 12/26/2008
200852031 408.03-00 Rollover Contributions 12/26/2008
200852030 663.04-00 65-Day Rule 12/26/2008
200852029 2703.02-00 Exceptions 12/26/2008
200852028 9100.09-00 Section 442; Accounting Periods 12/26/2008
200852027 9100.09-00 Section 442; Accounting Periods 12/26/2008
200852026 9100.10-01 Accounting Methods 12/26/2008
200852026 446.14-00 Method of Accounting; Change of Method; Accrual to Cash (Overall) 12/26/2008
200852025 355.01-01 Split-Off 12/26/2008
200852025 368.04-00 Assets for Control of Transferee (Type "D") 12/26/2008
200852024 468A.04-02 Revised Schedules 12/26/2008
200852023 897.00-00 Disposition of Investment in United States Real Property 12/26/2008
200852023 1445.02-08 Transferred Interest In a Domestic Corporation That Is Not a U.S. Real Property Holding Corporation (See Also 897.02) 12/26/2008
200852023 9100.00-00 Extension of Time for Making Certain Elections 12/26/2008
200852023 9100.22-00 Other 12/26/2008
200852022 1382.00-00 Taxable Income of Cooperatives 12/26/2008
200852022 199.06-00 Agricultural and Horticultural Cooperatives 12/26/2008
200852021 565.01-02 Making and Filing Consents 12/26/2008
200852021 9100.00-00 Extension of Time for Making Certain Elections 12/26/2008
200852020 301.00-00 Distributions of Property 12/26/2008
200852020 305.03-00 Distributions in Lieu of Money 12/26/2008
200852019 368.00-00 Definitions Relating to Corporate Reorganizations 12/26/2008
200852019 368.01-00 Statutory Merger or Consolidation (Type "A") 12/26/2008