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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200748007 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/30/2007
200748007 355.01-00 Spin-Off 11/30/2007
200748007 368.00-00 Definitions Relating to Corporate Reorganizations 11/30/2007
200748007 368.04-00 Assets for Control of Transferee (Type "D") 11/30/2007
200748006 6038.02-00 Dollar Penalty for Failure to Furnish Information 11/30/2007
200748006 6038.03-00 Penalty of Reducing Foreign Tax Credit 11/30/2007
200748005 1504.00-00 Definitions 11/30/2007
200748005 1504.02-00 Includible Corporation v. Not an Includible Corporation 11/30/2007
200748004 1362.04-00 Inadvertent Terminations 11/30/2007
200748003 457.05-00 Eligible Deferred Compensation Plan Defined 11/30/2007
200748003 408.12-00 Deemed IRAs Under Qualified Employer Plans 11/30/2007
200748002 856.00-00 Definition of Real Estate Investment Trust 11/30/2007
200748002 9100.00-00 Extension of Time for Making Certain Elections 11/30/2007
200748001 6103.04-00 Disclosure to State Tax Officials and State and Local Law Enforcement Agencies 11/30/2007
200748001 6103.08-04 Disclosure in Judicial or Administrative Tax Administration Proceedings 11/30/2007
200747024 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 11/23/2007
200747023 408.03-00 Rollover Contributions 11/23/2007
200747022 414.08-00 Church Plan 11/23/2007
200747021 408.03-00 Rollover Contributions 11/23/2007
200747020 9999.00-00 Miscellaneous Issues 11/23/2007
200747019 6324A.00-00 Special Lien for Estate Tax Deferred Under Section 6166 11/23/2007
200747018 469.00-00 Passive Activity Losses and Credits Limited 11/23/2007
200747018 469.03-03 Definition of Activity 11/23/2007
200747017 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 11/23/2007
200747017 2501.01-00 Gift v. Not a Gift 11/23/2007