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
200403037 118.01-02 Nonshareholder Contributions 01/16/2004
200403037 118.02-00 Contributions in Aid of Construction 01/16/2004
200403036 9100.00-00 Extension of Time for Making Certain Elections 01/16/2004
200403036 1361.05-00 Qualified Subchapter S Subsidiary 01/16/2004
200403035 877.08-00 Ruling Submission by Expatriating Long-Term Resident 01/16/2004
200403035 9100.22-00 Other 01/16/2004
200403034 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2004
200403033 863.00-00 Items Not Specified in Sections 861 or 862 01/16/2004
200403032 877.00-00 Expatriation to Avoid Tax 01/16/2004
200403031 1361.03-02 Qualified Subchapter S Trusts 01/16/2004
200403030 857.01-00 Requirements to be Taxed as a REIT 01/16/2004
200403029 118.01-02 Nonshareholder Contributions 01/16/2004
200403029 118.02-00 Contributions in Aid of Construction 01/16/2004
200403028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2004
200403027 856.06-00 Closely Held Determination 01/16/2004
200403026 115.00-00 Income of States, Municipalities, etc. 01/16/2004
200403025 851.03-00 Diversification Requirement 01/16/2004
200403024 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 01/16/2004
200403023 856.00-00 Definition of Real Estate Investment Trust 01/16/2004
200403022 468A.04-02 Revised Schedules 01/16/2004
200403022 468A.03-04 Formulas or Other Methods 01/16/2004
200403021 468A.04-02 Revised Schedules 01/16/2004
200403021 468A.03-04 Formulas or Other Methods 01/16/2004
200403020 1362.01-03 Late Elections 01/16/2004
200403019 355.01-01 Split-Off 01/16/2004