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
200252002 367.03-00 Treatment of Transfers of Stock or Securities to Foreign Corporations 12/27/2002
200252001 148.00-00 Arbitrage 12/27/2002
200251023 412.06-00 Minimum Funding Waiver 12/20/2002
200251022 412.06-00 Minimum Funding Waiver 12/20/2002
200251021 412.06-00 Minimum Funding Waiver 12/20/2002
200251020 412.06-00 Minimum Funding Waiver 12/20/2002
200251019 4945.04-00 Definition of Taxable Expenditure 12/20/2002
200251019 4942.03-05 Qualifying Distribution 12/20/2002
200251018 512.02-00 Partnerships 12/20/2002
200251018 664.03-02 Charitable Remainder Unitrust 12/20/2002
200251017 512.02-00 Partnerships 12/20/2002
200251017 664.03-02 Charitable Remainder Unitrust 12/20/2002
200251016 512.02-00 Partnerships 12/20/2002
200251016 664.03-02 Charitable Remainder Unitrust 12/20/2002
200251015 414.08-00 Church Plan 12/20/2002
200251014 9100.09-00 Section 442; Accounting Periods 12/20/2002
200251013 1446.08-00 Partner's Credit For Withholding Taxes 12/20/2002
200251013 6402.00-00 Authority to Make Credits or Refunds 12/20/2002
200251013 6501.04-00 Adequacy of Return to Start Limitations Running (Sufficient v Insufficient) 12/20/2002
200251013 6611.00-00 Interest on Overpayments (Interest v. No Interest) 12/20/2002
200251012 355.01-00 Spin-Off 12/20/2002
200251012 368.04-00 Assets for Control of Transferee (Type "D") 12/20/2002
200251011 1362.01-03 Late Elections 12/20/2002
200251010 664.00-00 Charitable Remainder Trusts 12/20/2002
200251010 4941.00-00 Excise Taxes on Acts of Self-Dealing 12/20/2002