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
200751011 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 12/21/2007
200751011 368.14-00 Transfer by Corporation in Title 11 Case (Type "G") 12/21/2007
200751011 1502.75-10 When Group Remains in Existence 12/21/2007
200751011 1502.98-01 Ownership Change of a Loss Group 12/21/2007
200751010 1362.04-00 Inadvertent Terminations 12/21/2007
200751009 338.01-02 Time in which Election must be made 12/21/2007
200751009 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 12/21/2007
200751008 9100.10-01 Accounting Methods 12/21/2007
200751007 468B.04-01 Qualified Payment 12/21/2007
200751007 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 12/21/2007
200751007 108.02-00 Reduction of Tax Attributes 12/21/2007
200751007 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 12/21/2007
200751006 7701.00-00 Definitions 12/21/2007
200751006 9100.00-00 Extension of Time for Making Certain Elections 12/21/2007
200751006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/21/2007
200751005 7701.00-00 Definitions 12/21/2007
200751005 9100.00-00 Extension of Time for Making Certain Elections 12/21/2007
200751005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/21/2007
200751004 1362.01-03 Late Elections 12/21/2007
200751003 468A.04-02 Revised Schedules 12/21/2007
200751002 468A.04-02 Revised Schedules 12/21/2007
200751001 1362.00-00 Election by Small Business Corporation 12/21/2007
200751001 1362.04-00 Inadvertent Terminations 12/21/2007
200750021 412.06-00 Minimum Funding Waiver 12/14/2007
200750020 4941.04-00 Definition of Self-Dealing 12/14/2007