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
200225008 49.05-06 Self-Constructed Property Rule 06/21/2002
200225007 49.00-00 At-Risk Rules 06/21/2002
200225006 446.00-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 06/21/2002
200225006 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 06/21/2002
200225006 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 06/21/2002
200225005 355.01-00 Spin-Off 06/21/2002
200225005 368.04-00 Assets for Control of Transferee (Type "D") 06/21/2002
200225004 6213.07-01 Mathematical or Clerical Errors 06/21/2002
200225003 09.08.04-00 BCC: Automatic stay: Creation etc of liens vs debtor/estate 06/21/2002
200225002 6402.01-00 Credit of Overpayment Against Any Tax Liability 06/21/2002
200225001 6611.00-00 Interest on Overpayments (Interest v. No Interest) 06/21/2002
200224035 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 06/14/2002
200224035 4942.00-00 Taxes on Failure to Distribute Income 06/14/2002
200224035 4947.02-01 Exclusions Involving Status of Income Interests 06/14/2002
200224034 414.09-00 Certain Employee Contributions 06/14/2002
200224033 4941.04-00 Definition of Self-Dealing 06/14/2002
200224032 4942.03-07 Set-Asides 06/14/2002
200224031 4942.03-07 Set-Asides 06/14/2002
200224030 4945.00-00 Excise Taxes on Taxable Expenditures 06/14/2002
200224029 42.04-07 Waiver for Certain Federally-Assisted Existing Buildings 06/14/2002
200224028 1362.01-03 Late Elections 06/14/2002
200224027 1362.01-03 Late Elections 06/14/2002
200224026 351.00-00 Transfer to Corporation Controlled by Transferor 06/14/2002
200224025 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 06/14/2002
200224025 9114.03-38 Switzerland 06/14/2002