IRS Written Determinations
Instructions: More Information:

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 https://www.irs.gov/pub/irs-wd/ folder.

More about Written Determinations

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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Number Not sorted Help on Number UILC Sorted Descending Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
200023024 964.01-00 Earnings and Profits 06/09/2000
199906035 964.01-00 Earnings and Profits 02/12/1999
200142005 964.00-00 Miscellaneous Provisions 10/19/2001
200247034 962.00-00 Election by Individuals to be Subject to Tax at Corporate Rates 11/22/2002
200247033 962.00-00 Election by Individuals to be Subject to Tax at Corporate Rates 11/22/2002
200141003 961.00-00 Adjustments to Basis of Stock In Controlled Foreign Corporations and of Other Property (Increase v. Reduction) 10/12/2001
199949001 961.00-00 Adjustments to Basis of Stock In Controlled Foreign Corporations and of Other Property (Increase v. Reduction) 12/10/1999
200223022 960.03-00 Taxes Paid by Foreign Corporation and not Previously Deemed Paid by Domestic Corporation 06/07/2002
199952014 958.00-00 Rules for Determining Stock Ownership 12/31/1999
200849012 957.01-00 Percentage of Total Combined Voting Power Owned by U.S. Shareholders 12/05/2008
199914034 957.01-00 Percentage of Total Combined Voting Power Owned by U.S. Shareholders 04/09/1999
201108022 957.00-00 Controlled Foreign Corporations; United States Persons 02/25/2011
201108021 957.00-00 Controlled Foreign Corporations; United States Persons 02/25/2011
201108020 957.00-00 Controlled Foreign Corporations; United States Persons 02/25/2011
201107009 957.00-00 Controlled Foreign Corporations; United States Persons 02/18/2011
201107008 957.00-00 Controlled Foreign Corporations; United States Persons 02/18/2011
201107007 957.00-00 Controlled Foreign Corporations; United States Persons 02/18/2011
201107006 957.00-00 Controlled Foreign Corporations; United States Persons 02/18/2011
201107005 957.00-00 Controlled Foreign Corporations; United States Persons 02/18/2011
201107004 957.00-00 Controlled Foreign Corporations; United States Persons 02/18/2011
201106003 957.00-00 Controlled Foreign Corporations; United States Persons 02/11/2011
201104034 957.00-00 Controlled Foreign Corporations; United States Persons 01/28/2011
200943004 957.00-00 Controlled Foreign Corporations; United States Persons 10/23/2009
200134004 956.07-00 Earnings Invested in Excess Passive Assets 08/24/2001
201203010 956.06-00 Exceptions 01/20/2012
200216022 956.05-00 Pledges and Guarantees 04/19/2002
201516064 956.03-00 U.S. Property Defined 04/17/2015
201106007 956.03-00 U.S. Property Defined 02/11/2011
200832024 956.03-00 U.S. Property Defined 08/08/2008
200411016 956.03-00 U.S. Property Defined 03/12/2004
200229030 956.03-00 U.S. Property Defined 07/19/2002
200137005 956.03-00 U.S. Property Defined 09/14/2001
201811014 956.00-00 Investment of Earnings in U.S. Property 03/16/2018
201446020 956.00-00 Investment of Earnings in U.S. Property 11/14/2014
201420017 956.00-00 Investment of Earnings in U.S. Property 05/16/2014
200832024 956.00-00 Investment of Earnings in U.S. Property 08/08/2008
200519005 956.00-00 Investment of Earnings in U.S. Property 05/13/2005
200216022 956.00-00 Investment of Earnings in U.S. Property 04/19/2002
200127005 956.00-00 Investment of Earnings in U.S. Property 07/06/2001
200031023 956.00-00 Investment of Earnings in U.S. Property 08/04/2000
200235010 955.02-01 Related Group Elections 08/30/2002
200036016 955.02-01 Related Group Elections 09/08/2000
201532033 954.03-00 Foreign Base Company Sales Income 08/07/2015
201340010 954.03-00 Foreign Base Company Sales Income 10/04/2013
201325005 954.03-00 Foreign Base Company Sales Income 06/21/2013
201206003 954.03-00 Foreign Base Company Sales Income 02/10/2012
201002024 954.03-00 Foreign Base Company Sales Income 01/15/2010
200945036 954.03-00 Foreign Base Company Sales Income 11/06/2009
200942034 954.03-00 Foreign Base Company Sales Income 10/16/2009
200220005 954.03-00 Foreign Base Company Sales Income 05/17/2002

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