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
200726028 1445.02-08 Transferred Interest In a Domestic Corporation That Is Not a U.S. Real Property Holding Corporation (See Also 897.02) 06/29/2007
200726028 9100.00-00 Extension of Time for Making Certain Elections 06/29/2007
200726028 9100.22-00 Other 06/29/2007
200726027 1362.01-03 Late Elections 06/29/2007
200726026 851.02-00 Gross Income Requirement 06/29/2007
200726025 302.00-00 Distributions in Redemption of Stock 06/29/2007
200726025 302.04-00 Redemption from Noncorporate Shareholder in Partial Liquidation 06/29/2007
200726025 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 06/29/2007
200726025 338.01-00 Express Election 06/29/2007
200726024 1362.01-03 Late Elections 06/29/2007
200726023 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 06/29/2007
200726023 461.01-00 Accrual Method 06/29/2007
200726022 1362.01-03 Late Elections 06/29/2007
200726021 9100.22-00 Other 06/29/2007
200726021 1503.04-04 Dual Resident Corporation 06/29/2007
200726020 9100.01-00 Section 42; Low-Income Housing Credit 06/29/2007
200726020 42.00-00 Low-Income Housing Credit 06/29/2007
200726019 9100.22-00 Other 06/29/2007
200726019 1503.04-04 Dual Resident Corporation 06/29/2007
200726018 216.00-00 Deduction Of Taxes, Interest, And Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder 06/29/2007
200726017 1362.01-03 Late Elections 06/29/2007
200726016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/29/2007
200726015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/29/2007
200726014 9100.22-00 Other 06/29/2007
200726014 1503.04-00 Dual Consolidated Loss 06/29/2007