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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200252050 1362.04-00 Inadvertent Terminations 12/27/2002
200252049 1362.04-00 Inadvertent Terminations 12/27/2002
200252048 1362.04-00 Inadvertent Terminations 12/27/2002
200252047 1362.04-00 Inadvertent Terminations 12/27/2002
200252046 1362.04-00 Inadvertent Terminations 12/27/2002
200252045 1362.04-00 Inadvertent Terminations 12/27/2002
200252044 1362.04-00 Inadvertent Terminations 12/27/2002
200252043 1362.04-00 Inadvertent Terminations 12/27/2002
200252042 1362.04-00 Inadvertent Terminations 12/27/2002
200252041 1362.04-00 Inadvertent Terminations 12/27/2002
200252040 1362.04-00 Inadvertent Terminations 12/27/2002
200252039 1362.04-00 Inadvertent Terminations 12/27/2002
200252038 1362.04-00 Inadvertent Terminations 12/27/2002
200252037 1362.02-03 Passive Investment Income 12/27/2002
200252036 1362.02-03 Passive Investment Income 12/27/2002
200252035 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/27/2002
200252034 1362.01-03 Late Elections 12/27/2002
200252034 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/27/2002
200252033 1362.04-00 Inadvertent Terminations 12/27/2002
200252032 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 12/27/2002
200252032 2001.02-00 Determination of Amount of Adjusted Taxable Gifts 12/27/2002
200252032 642.03-00 Charitable Deduction 12/27/2002
200252031 1362.01-03 Late Elections 12/27/2002
200252030 1362.01-03 Late Elections 12/27/2002
200252029 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 12/27/2002