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
200851022 1362.01-03 Late Elections 12/19/2008
200851021 9100.00-00 Extension of Time for Making Certain Elections 12/19/2008
200851021 2642.00-00 Inclusion Ratio 12/19/2008
200851020 9100.00-00 Extension of Time for Making Certain Elections 12/19/2008
200851020 2642.00-00 Inclusion Ratio 12/19/2008
200851019 446.04-05 Consent--Form, Time, etc., Requirements 12/19/2008
200851019 446.04-12 Valuing Inventories (See Also 0446.19-00) 12/19/2008
200851019 446.19-00 Change of Methods; Inventory 12/19/2008
200851019 9100.10-01 Accounting Methods 12/19/2008
200851018 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 12/19/2008
200851018 1502.13-00 Intercompany Transactions 12/19/2008
200851017 263.16-00 Election to Deduct or Capitalize Certain Expenditures 12/19/2008
200851017 9100.00-00 Extension of Time for Making Certain Elections 12/19/2008
200851016 9100.22-00 Other 12/19/2008
200851016 855.01-00 General Rule 12/19/2008
200851015 1362.00-00 Election by Small Business Corporation 12/19/2008
200851015 1362.01-03 Late Elections 12/19/2008
200851014 355.01-00 Spin-Off 12/19/2008
200851014 368.04-00 Assets for Control of Transferee (Type "D") 12/19/2008
200851014 332.00-00 Complete Liquidation of Subsidiaries 12/19/2008
200851013 2511.00-00 Transfers in General (Gift v. Not a Gift) 12/19/2008
200851013 2042.00-00 Proceeds of Life Insurance (Included v. Not Included in Gross Estate) 12/19/2008
200851012 9100.00-00 Extension of Time for Making Certain Elections 12/19/2008
200851012 7701.00-00 Definitions 12/19/2008
200851011 1362.04-00 Inadvertent Terminations 12/19/2008