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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201249011 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 12/07/2012
201249011 367.03-01 Reorganizations Described in Section 368(a)(1)(B) 12/07/2012
201249011 368.02-00 Stock for Stock (Type "B") 12/07/2012
201249011 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 12/07/2012
201249010 9100.22-00 Other 12/07/2012
201249010 1502.21-00 Consolidated Net Operating Loss Deduction 12/07/2012
201249009 1362.01-03 Late Elections 12/07/2012
201249008 9100.00-00 Extension of Time for Making Certain Elections 12/07/2012
201249008 7701.00-00 Definitions 12/07/2012
201249008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/07/2012
201249007 9100.20-00 Section 1502; Election to File Consolidated Return 12/07/2012
201249006 1362.01-03 Late Elections 12/07/2012
201249005 337.16-02 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations; Loss Disallowance; Allowable Worthless Stock Loss 12/07/2012
201249004 9100.22-00 Other 12/07/2012
201249004 1502.21-00 Consolidated Net Operating Loss Deduction 12/07/2012
201249004 172.01-00 Carryback and Carryover 12/07/2012
201249003 168.00-00 Modified Accelerated Cost Recovery System 12/07/2012
201249003 9100.00-00 Extension of Time for Making Certain Elections 12/07/2012
201249002 170.12-03 Partial Interests in Property 12/07/2012
201249002 664.00-00 Charitable Remainder Trusts 12/07/2012
201249002 2522.02-03 Charitable Remainder Trusts 12/07/2012
201249001 468A.01-00 In General 12/07/2012
201248022 3406.00-00 Backup Withholding 11/30/2012
201248022 3406.01-01 Notification of Incorrect TIN 11/30/2012
201248022 3406.01-00 Requirement to Deduct and Withhold 11/30/2012