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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201238024 1361.00-00 Definitions 09/21/2012
201238024 1361.05-00 Qualified Subchapter S Subsidiary 09/21/2012
201238024 9100.00-00 Extension of Time for Making Certain Elections 09/21/2012
201238023 1361.00-00 Definitions 09/21/2012
201238023 1361.05-00 Qualified Subchapter S Subsidiary 09/21/2012
201238023 9100.00-00 Extension of Time for Making Certain Elections 09/21/2012
201238022 1361.00-00 Definitions 09/21/2012
201238022 1361.05-00 Qualified Subchapter S Subsidiary 09/21/2012
201238022 9100.00-00 Extension of Time for Making Certain Elections 09/21/2012
201238021 1361.00-00 Definitions 09/21/2012
201238021 1361.05-00 Qualified Subchapter S Subsidiary 09/21/2012
201238021 9100.00-00 Extension of Time for Making Certain Elections 09/21/2012
201238020 1361.00-00 Definitions 09/21/2012
201238020 1361.05-00 Qualified Subchapter S Subsidiary 09/21/2012
201238020 9100.00-00 Extension of Time for Making Certain Elections 09/21/2012
201238019 1361.00-00 Definitions 09/21/2012
201238019 1361.05-00 Qualified Subchapter S Subsidiary 09/21/2012
201238019 9100.00-00 Extension of Time for Making Certain Elections 09/21/2012
201238018 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/21/2012
201238018 355.01-01 Split-Off 09/21/2012
201238018 368.00-00 Definitions Relating to Corporate Reorganizations 09/21/2012
201238018 368.04-00 Assets for Control of Transferee (Type "D") 09/21/2012
201238018 1361.00-00 Definitions 09/21/2012
201238017 1361.03-00 Certain Trusts Permitted as Shareholders 09/21/2012
201238017 1361.03-02 Qualified Subchapter S Trusts 09/21/2012