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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200850032 3231.01-00 Employers v. Not Employers 12/12/2008
200850031 3231.01-00 Employers v. Not Employers 12/12/2008
200850030 3231.01-00 Employers v. Not Employers 12/12/2008
200850029 3231.01-00 Employers v. Not Employers 12/12/2008
200850028 3231.01-00 Employers v. Not Employers 12/12/2008
200850027 170.08-00 Percentage Limitations - Corporations 12/12/2008
200850027 860E.01-00 Excess Inclusions 12/12/2008
200850026 9100.22-00 Other 12/12/2008
200850026 1502.21-00 Consolidated Net Operating Loss Deduction 12/12/2008
200850025 901.00-00 Taxes of Foreign Countries and of Possessions of U.S. 12/12/2008
200850025 901.01-04 Dual Capacity Taxpayers 12/12/2008
200850024 901.00-00 Taxes of Foreign Countries and of Possessions of U.S. 12/12/2008
200850024 901.01-04 Dual Capacity Taxpayers 12/12/2008
200850023 901.00-00 Taxes of Foreign Countries and of Possessions of U.S. 12/12/2008
200850023 901.01-04 Dual Capacity Taxpayers 12/12/2008
200850022 301.00-00 Distributions of Property 12/12/2008
200850022 305.03-00 Distributions in Lieu of Money 12/12/2008
200850021 355.01-00 Spin-Off 12/12/2008
200850021 368.04-00 Assets for Control of Transferee (Type "D") 12/12/2008
200850020 355.01-01 Split-Off 12/12/2008
200850020 351.00-00 Transfer to Corporation Controlled by Transferor 12/12/2008
200850019 3231.01-00 Employers v. Not Employers 12/12/2008
200850018 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/12/2008
200850018 355.01-00 Spin-Off 12/12/2008
200850017 468A.04-02 Revised Schedules 12/12/2008