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
200217022 2053.09-13 Claim Extinguished - Effect of Post Death Events 04/26/2002
200217021 162.30-00 Form v. Substance 04/26/2002
200217021 351.00-00 Transfer to Corporation Controlled by Transferor 04/26/2002
200217021 482.00-00 Allocation of Income and Deductions Among Taxpayers 04/26/2002
200217021 6662.00-00 Accuracy-related penalty 04/26/2002
200217020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/26/2002
200217019 3231.01-00 Employers v. Not Employers 04/26/2002
200217018 1362.01-03 Late Elections 04/26/2002
200217017 9999.98-00 Not Able to Identify Under Present List 04/26/2002
200217016 1362.01-03 Late Elections 04/26/2002
200217015 1362.01-03 Late Elections 04/26/2002
200217014 1362.00-00 Election by Small Business Corporation 04/26/2002
200217013 42.07-03 Date for Meeting Requirements 04/26/2002
200217013 9100.01-00 Section 42; Low-Income Housing Credit 04/26/2002
200217012 1362.02-03 Passive Investment Income 04/26/2002
200217011 1361.03-02 Qualified Subchapter S Trusts 04/26/2002
200217011 1362.04-00 Inadvertent Terminations 04/26/2002
200217010 1362.04-00 Inadvertent Terminations 04/26/2002
200217009 382.08-01 Net Unrealized Built-in Gain 04/26/2002
200217008 1362.02-03 Passive Investment Income 04/26/2002
200217007 263.11-00 Advertising, Good Will, Expansion 04/26/2002
200217006 355.01-00 Spin-Off 04/26/2002
200217006 368.04-00 Assets for Control of Transferee (Type "D") 04/26/2002
200217005 9999.98-00 Not Able to Identify Under Present List 04/26/2002
200217004 1362.01-03 Late Elections 04/26/2002