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
201341033 817.00-00 Treatment of Variable Contracts 10/11/2013
201341032 856.00-00 Definition of Real Estate Investment Trust 10/11/2013
201341031 162.00-00 Trade or Business (Deductible v. Not Deductible) 10/11/2013
201341031 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 10/11/2013
201341030 469.03-00 Passive Activity Defined 10/11/2013
201341030 469.03-03 Definition of Activity 10/11/2013
201341030 9100.00-00 Extension of Time for Making Certain Elections 10/11/2013
201341029 162.00-00 Trade or Business (Deductible v. Not Deductible) 10/11/2013
201341029 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 10/11/2013
201341028 9100.00-00 Extension of Time for Making Certain Elections 10/11/2013
201341027 1362.04-00 Inadvertent Terminations 10/11/2013
201341026 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/11/2013
201341026 355.01-00 Spin-Off 10/11/2013
201341026 368.00-00 Definitions Relating to Corporate Reorganizations 10/11/2013
201341026 368.04-00 Assets for Control of Transferee (Type "D") 10/11/2013
201341025 9100.00-00 Extension of Time for Making Certain Elections 10/11/2013
201341025 7701.00-00 Definitions 10/11/2013
201341025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/11/2013
201341024 9100.00-00 Extension of Time for Making Certain Elections 10/11/2013
201341024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/11/2013
201341023 9100.22-00 Other 10/11/2013
201341023 992.02-00 Election 10/11/2013
201341022 9100.22-00 Other 10/11/2013
201341022 1502.13-01 Stock of Members 10/11/2013
201341021 2642.00-00 Inclusion Ratio 10/11/2013