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
200233013 42.10-00 Recapture of Credit 08/16/2002
200233012 1362.01-03 Late Elections 08/16/2002
200233012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/16/2002
200233011 41.52-00 Base Amount 08/16/2002
200233011 41.52-01 Fixed-Base Percentage 08/16/2002
200233010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/16/2002
200233009 9100.09-00 Section 442; Accounting Periods 08/16/2002
200233008 664.03-02 Charitable Remainder Unitrust 08/16/2002
200233007 664.03-02 Charitable Remainder Unitrust 08/16/2002
200233006 664.03-02 Charitable Remainder Unitrust 08/16/2002
200233005 664.03-02 Charitable Remainder Unitrust 08/16/2002
200233004 3401.04-01 Employer v. Not an Employer 08/16/2002
200233003 6109.00-00 Identifying Numbers 08/16/2002
200233002 75.14.00-00 SUMMONSES: Use of 08/16/2002
200233001 6331.00-00 Levy and Distraint 08/16/2002
200232036 501.03-02 Foundations 08/09/2002
200232036 4941.04-00 Definition of Self-Dealing 08/09/2002
200232036 4942.04-00 Other Definitions 08/09/2002
200232036 4944.00-00 Excise Tax on "Jeopardizing" Investments 08/09/2002
200232036 4945.04-00 Definition of Taxable Expenditure 08/09/2002
200232035 529.00-00 Qualified State Tuition Programs 08/09/2002
200232034 9100.00-00 Extension of Time for Making Certain Elections 08/09/2002
200232033 4941.00-00 Excise Taxes on Acts of Self-Dealing 08/09/2002
200232033 4941.03-00 Special Rules as to Liability 08/09/2002
200232033 4941.04-00 Definition of Self-Dealing 08/09/2002