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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200228027 4947.02-00 Split-Interest Trusts 07/12/2002
200228027 4946.01-00 Disqualified Person 07/12/2002
200228026 4941.04-00 Definition of Self-Dealing 07/12/2002
200228026 4947.02-00 Split-Interest Trusts 07/12/2002
200228026 4946.01-00 Disqualified Person 07/12/2002
200228025 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 07/12/2002
200228025 408.00-00 Individual Retirement Accounts 07/12/2002
200228024 9100.00-00 Extension of Time for Making Certain Elections 07/12/2002
200228023 9100.00-00 Extension of Time for Making Certain Elections 07/12/2002
200228022 7463.00-00 Disputes Involving $10,000 or Less 07/12/2002
200228021 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 07/12/2002
200228020 1362.03-00 S Termination Year 07/12/2002
200228019 101.01-02 Transfer for Consideration 07/12/2002
200228018 1362.00-00 Election by Small Business Corporation 07/12/2002
200228017 1362.03-00 S Termination Year 07/12/2002
200228016 7805.01-01 Prospective Application of Rulings 07/12/2002
200228015 338.01-02 Time in which Election must be made 07/12/2002
200228015 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 07/12/2002
200228014 1362.04-00 Inadvertent Terminations 07/12/2002
200228014 1361.03-00 Certain Trusts Permitted as Shareholders 07/12/2002
200228013 1362.04-00 Inadvertent Terminations 07/12/2002
200228013 1361.03-00 Certain Trusts Permitted as Shareholders 07/12/2002
200228012 446.00-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 07/12/2002
200228011 2632.01-00 Time and Manner of Allocation 07/12/2002
200228011 2642.00-00 Inclusion Ratio 07/12/2002

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