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
201203004 338.02-00 Qualified Stock Purchase 01/20/2012
201203004 338.09-00 Purchase from Related Corporation 01/20/2012
201203004 338.80-00 Deemed Asset Sale and Liquidation in 338(h)(10) Election 01/20/2012
201203004 355.01-00 Spin-Off 01/20/2012
201203004 368.04-00 Assets for Control of Transferee (Type "D") 01/20/2012
201203003 1221.00-00 Capital Asset v. Not a Capital Asset 01/20/2012
201203002 1362.04-00 Inadvertent Terminations 01/20/2012
201203001 468A.01-00 In General 01/20/2012
201202042 401.06-00 Required Distributions 01/13/2012
201202042 401.06-02 Employee Dies Before Entire Interest Distributed 01/13/2012
201202041 9300.99-02 Consumer Credit Counseling 01/13/2012
201202040 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/13/2012
201202039 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/13/2012
201202039 501.32-00 Income Inures v. does Not Inure to Private Individual 01/13/2012
201202039 501.33-00 Private v. Public Interest Served 01/13/2012
201202038 501.03-05 Corporations 01/13/2012
201202038 501.32-00 Income Inures v. does Not Inure to Private Individual 01/13/2012
201202038 501.33-00 Private v. Public Interest Served 01/13/2012
201202037 4945.04-04 Grants to Individuals 01/13/2012
201202036 4945.04-04 Grants to Individuals 01/13/2012
201202035 4945.04-04 Grants to Individuals 01/13/2012
201202034 4945.04-04 Grants to Individuals 01/13/2012
201202033 4945.04-04 Grants to Individuals 01/13/2012
201202031 4945.04-04 Grants to Individuals 01/13/2012
201202030 4945.04-04 Grants to Individuals 01/13/2012