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.
Buscar ayuda
Número UILC Asunto Fecha de publicación
200222014 9100.09-00 Section 442; Accounting Periods 05/31/2002
200222014 444.03-00 Procedural Requirements for Making Election 05/31/2002
200222013 1362.01-03 Late Elections 05/31/2002
200222012 2601.03-01 Irrevocable Trusts 05/31/2002
200222011 861.05-00 Rents and Royalties 05/31/2002
200222011 862.00-00 Income From Sources Without U.S. 05/31/2002
200222011 9114.03-22 Japan 05/31/2002
200222010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/31/2002
200222009 1361.05-00 Qualified Subchapter S Subsidiary 05/31/2002
200222009 1362.01-00 Eligible v. Ineligible 05/31/2002
200222009 1362.01-03 Late Elections 05/31/2002
200222009 9100.00-00 Extension of Time for Making Certain Elections 05/31/2002
200222008 1041.00-00 Transfers of Property Between Spouses or Incident to Divorce 05/31/2002
200222008 301.00-00 Distributions of Property 05/31/2002
200222008 302.00-00 Distributions in Redemption of Stock 05/31/2002
200222007 7701.20-00 Indian Tribal Government 05/31/2002
200222006 141.07-01 Safe Harbor 05/31/2002
200222005 3121.04-00 Employees 05/31/2002
200222005 3306.05-00 Employees 05/31/2002
200222005 3401.04-00 Employer-Employee Relationship 05/31/2002
200222004 104.02-00 Workmen's Compensation 05/31/2002
200222003 61.00-00 Gross Income v. Not Gross Income 05/31/2002
200222003 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 05/31/2002
200222003 677.00-00 Income for Benefit of Grantor 05/31/2002
200222003 3402.20-00 Withholding on Payments of Indian Casino Profits 05/31/2002