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
200422043 7701.00-00 Definitions 05/28/2004
200422043 9100.00-00 Extension of Time for Making Certain Elections 05/28/2004
200422042 9100.09-00 Section 442; Accounting Periods 05/28/2004
200422042 444.03-00 Procedural Requirements for Making Election 05/28/2004
200422041 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/28/2004
200422040 355.01-00 Spin-Off 05/28/2004
200422039 1362.01-03 Late Elections 05/28/2004
200422038 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 05/28/2004
200422037 355.01-00 Spin-Off 05/28/2004
200422036 9100.00-00 Extension of Time for Making Certain Elections 05/28/2004
200422035 9100.00-00 Extension of Time for Making Certain Elections 05/28/2004
200422034 9100.00-00 Extension of Time for Making Certain Elections 05/28/2004
200422033 9100.00-00 Extension of Time for Making Certain Elections 05/28/2004
200422032 9100.00-00 Extension of Time for Making Certain Elections 05/28/2004
200422031 9100.00-00 Extension of Time for Making Certain Elections 05/28/2004
200422030 9100.00-00 Extension of Time for Making Certain Elections 05/28/2004
200422029 9100.00-00 Extension of Time for Making Certain Elections 05/28/2004
200422028 9100.00-00 Extension of Time for Making Certain Elections 05/28/2004
200422027 9100.00-00 Extension of Time for Making Certain Elections 05/28/2004
200422026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/28/2004
200422025 1362.01-03 Late Elections 05/28/2004
200422024 9100.22-00 Other 05/28/2004
200422024 1503.04-04 Dual Resident Corporation 05/28/2004
200422023 7704.03-00 Qualifying Income 05/28/2004
200422022 877.01-00 Principal Purpose--the Avoidance of Tax 05/28/2004