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
201219013 6041.00-00 Information at Source 05/11/2012
201219012 115.00-00 Income of States, Municipalities, etc. 05/11/2012
201219011 831.03-00 Whether Company Qualifies as Insurance Company 05/11/2012
201219010 831.03-00 Whether Company Qualifies as Insurance Company 05/11/2012
201219009 831.03-00 Whether Company Qualifies as Insurance Company 05/11/2012
201219008 1362.01-03 Late Elections 05/11/2012
201219007 7701.00-00 Definitions 05/11/2012
201219006 115.00-00 Income of States, Municipalities, etc. 05/11/2012
201219006 115.03-00 Essential Governmental Function 05/11/2012
201219005 9100.00-00 Extension of Time for Making Certain Elections 05/11/2012
201219004 9100.00-00 Extension of Time for Making Certain Elections 05/11/2012
201219004 9114.03-06 Canada 05/11/2012
201219003 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/11/2012
201219003 355.03-00 Active Business 05/11/2012
201219003 368.04-00 Assets for Control of Transferee (Type "D") 05/11/2012
201219003 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 05/11/2012
201219002 9100.00-00 Extension of Time for Making Certain Elections .9114.03-06|Canada 05/11/2012
201219001 1382.00-00 Taxable Income of Cooperatives 05/11/2012
201219001 199.06-00 Agricultural and Horticultural Cooperatives 05/11/2012
201218041 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/04/2012
201218041 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/04/2012
201218041 501.03-05 Corporations 05/04/2012
201218040 408.03-00 Rollover Contributions 05/04/2012
201218039 412.06-00 Minimum Funding Waiver 05/04/2012
201218038 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 05/04/2012