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
200335030 42.00-00 Low-Income Housing Credit 08/29/2003
200335030 42.05-00 New Building Treatment for Rehabilitation Expenses 08/29/2003
200335030 42.05-03 Date Property is Placed in Service 08/29/2003
200335030 42.08-04 Buildings Financed with Tax-Exempt Bonds 08/29/2003
200335030 42.09-01 Federally-Subsidized Buildings 08/29/2003
200335029 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 08/29/2003
200335029 1222.00-00 Other Terms Relating to Capital Gains and Losses 08/29/2003
200335028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/29/2003
200335027 877.00-00 Expatriation to Avoid Tax 08/29/2003
200335026 468A.04-02 Revised Schedules 08/29/2003
200335026 468A.03-04 Formulas or Other Methods 08/29/2003
200335025 9100.09-00 Section 442; Accounting Periods 08/29/2003
200335024 2642.00-00 Inclusion Ratio 08/29/2003
200335024 9100.00-00 Extension of Time for Making Certain Elections 08/29/2003
200335023 355.01-00 Spin-Off 08/29/2003
200335023 368.04-00 Assets for Control of Transferee (Type "D") 08/29/2003
200335022 1362.01-03 Late Elections 08/29/2003
200335021 1362.01-03 Late Elections 08/29/2003
200335021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/29/2003
200335020 1361.05-00 Qualified Subchapter S Subsidiary 08/29/2003
200335020 9100.00-00 Extension of Time for Making Certain Elections 08/29/2003
200335019 368.06-00 Change in Identity, etc. (Type "F") 08/29/2003
200335018 1362.02-03 Passive Investment Income 08/29/2003
200335017 664.03-02 Charitable Remainder Unitrust 08/29/2003
200335016 877.01-00 Principal Purpose--the Avoidance of Tax 08/29/2003