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
200215028 7701.00-00 Definitions 04/12/2002
200215028 9100.00-00 Extension of Time for Making Certain Elections 04/12/2002
200215027 355.01-01 Split-Off 04/12/2002
200215026 9100.00-00 Extension of Time for Making Certain Elections 04/12/2002
200215026 2652.01-02 Special Election for QTIP 04/12/2002
200215025 9100.00-00 Extension of Time for Making Certain Elections 04/12/2002
200215024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/12/2002
200215023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/12/2002
200215022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/12/2002
200215021 1362.01-03 Late Elections 04/12/2002
200215020 170.11-00 Ordinary Income and Capital Gain Property 04/12/2002
200215019 933.00-00 Income From Sources Within Puerto Rico 04/12/2002
200215018 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 04/12/2002
200215017 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 04/12/2002
200215017 702.01-09 Credits 04/12/2002
200215016 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 04/12/2002
200215015 9100.00-00 Extension of Time for Making Certain Elections 04/12/2002
200215014 1362.01-03 Late Elections 04/12/2002
200215013 1362.01-03 Late Elections 04/12/2002
200215012 1362.01-03 Late Elections 04/12/2002
200215012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/12/2002
200215011 754.02-00 Timeliness of Election 04/12/2002
200215011 9100.00-00 Extension of Time for Making Certain Elections 04/12/2002
200215010 861.08-00 Allocation and Apportionment of Deductions (In General) 04/12/2002
200215009 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 04/12/2002

Official Adobe Website