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
200737024 468A.01-00 In General 09/14/2007
200737023 468A.01-00 In General 09/14/2007
200737022 468A.01-00 In General 09/14/2007
200737021 468A.01-00 In General 09/14/2007
200737020 1362.01-03 Late Elections 09/14/2007
200737019 351.01-00 Control v. No Control by Transferor 09/14/2007
200737018 9100.22-00 Other 09/14/2007
200737018 1502.21-00 Consolidated Net Operating Loss Deduction 09/14/2007
200737017 355.01-00 Spin-Off 09/14/2007
200737017 368.04-00 Assets for Control of Transferee (Type "D") 09/14/2007
200737016 7701.00-00 Definitions 09/14/2007
200737016 1362.01-03 Late Elections 09/14/2007
200737016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/14/2007
200737015 9100.22-00 Other 09/14/2007
200737015 1503.04-04 Dual Resident Corporation 09/14/2007
200737014 1362.04-00 Inadvertent Terminations 09/14/2007
200737013 1502.13-00 Intercompany Transactions 09/14/2007
200737013 306.01-00 Section 306 Stock v. Not 306 Stock 09/14/2007
200737013 368.01-00 Statutory Merger or Consolidation (Type "A") 09/14/2007
200737012 351.00-00 Transfer to Corporation Controlled by Transferor 09/14/2007
200737012 803.00-00 Life Insurance Gross Income 09/14/2007
200737012 805.00-00 General Deductions 09/14/2007
200737012 807.00-00 Rules for Certain Reserves 09/14/2007
200737012 848.00-00 Capitalization of Policy Acquisition Expenses 09/14/2007
200737011 42.00-00 Low-Income Housing Credit 09/14/2007