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
200431014 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 07/30/2004
200431013 7453.02-00 Admission to Practice 07/30/2004
200431012 61.40-00 Governmental Benefits and Subsidies 07/30/2004
200431011 754.02-00 Timeliness of Election 07/30/2004
200431010 42.09-01 Federally-Subsidized Buildings 07/30/2004
200431010 9100.01-00 Section 42; Low-Income Housing Credit 07/30/2004
200431009 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 07/30/2004
200431008 1362.01-03 Late Elections 07/30/2004
200431007 9100.09-00 Section 442; Accounting Periods 07/30/2004
200431006 2601.03-01 Irrevocable Trusts 07/30/2004
200431005 2642.01-00 Inclusion Ratio Defined 07/30/2004
200431005 9100.00-00 Extension of Time for Making Certain Elections 07/30/2004
200431004 1362.01-03 Late Elections 07/30/2004
200431003 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 07/30/2004
200431002 9100.20-00 Section 1502; Election to File Consolidated Return 07/30/2004
200431002 1502.75-00 Filing Requirements 07/30/2004
200431001 150.00-00 Definitions and Special Rules 07/30/2004
200430044 263A.07-00 Change in Method of Accounting under Section 263A 07/23/2004
200430043 4942.03-07 Set-Asides 07/23/2004
200430042 408.03-00 Rollover Contributions 07/23/2004
200430041 408.03-00 Rollover Contributions 07/23/2004
200430040 402.03-00 Foreign Situs Trust 07/23/2004
200430039 408.03-00 Rollover Contributions 07/23/2004
200430038 408.03-00 Rollover Contributions 07/23/2004
200430037 408.03-00 Rollover Contributions 07/23/2004

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