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.

  1. Enter a term in the Find box.
  2. Click the Search button.
jwenn Èd
Nimewo UILC Sijè Dat Piblikasyon
201047025 4942.03-07 Set-Asides 11/26/2010
201047024 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 11/26/2010
201047024 509.01-01 Private Foundation 11/26/2010
201047023 304.02-01 Section 304 v. Section 351 351.12-00|Section 351 v. Section 304 (See Also 0304.01-01) 11/26/2010
201047022 6707.01-01 Penalty 11/26/2010
201047022 6501.04-00 Adequacy of Return to Start Limitations Running (Sufficient v Insufficient) 11/26/2010
201047021 642.08-00 Unused Losses and Excess Deductions 11/26/2010
201047020 6427.01-00 Nontaxable Uses 11/26/2010
201047019 1502.50-00 Life and Non-Life 11/26/2010
201047018 1362.04-00 Inadvertent Terminations 11/26/2010
201047018 671.02-00 Persons Treated as Grantors 11/26/2010
201047017 115.00-00 Income of States, Municipalities, etc. 11/26/2010
201047016 332.00-00 Complete Liquidation of Subsidiaries 11/26/2010
201047016 368.04-00 Assets for Control of Transferee (Type "D") 11/26/2010
201047016 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/26/2010
201047016 355.01-00 Spin-Off 11/26/2010
201047016 355.01-01 Split-Off 11/26/2010
201047015 911.11-03 Reelection 11/26/2010
201047014 1362.01-03 Late Elections 11/26/2010
201047013 754.02-00 Timeliness of Election 11/26/2010
201047013 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/26/2010
201047012 115.00-00 Income of States, Municipalities, etc. 11/26/2010
201047012 115.03-00 Essential Governmental Function 11/26/2010
201047012 115.06-00 Income Accruing to the State 11/26/2010
201047011 115.00-00 Income of States, Municipalities, etc. 11/26/2010