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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200215008 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 04/12/2002
200215007 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 04/12/2002
200215006 1361.00-00 Definitions 04/12/2002
200215006 7701.00-00 Definitions 04/12/2002
200215005 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 04/12/2002
200215005 702.01-09 Credits 04/12/2002
200215004 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 04/12/2002
200215004 6416.00-00 Certain Taxes on Sales and Services 04/12/2002
200215003 925.00-00 Transfer Pricing Rules 04/12/2002
200215003 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 04/12/2002
200215002 1502.32-00 Investment Adjustment 04/12/2002
200215001 2601.00-00 Tax On Generation Skipping Transfers 04/12/2002
200215001 2613.00-00 Skip Person and Non-Skip Person 04/12/2002
200215001 2652.00-00 Other Definitions 04/12/2002
200214036 501.02-00 Title-Holding Company 04/05/2002
200214036 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 04/05/2002
200214036 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 04/05/2002
200214036 511.02-00 Section 501(c)(2) Corporations 04/05/2002
200214036 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 04/05/2002
200214036 513.00-00 Unrelated v. Not Unrelated Trade or Business 04/05/2002
200214036 514.00-00 Unrelated Debt-Financed Income 04/05/2002
200214035 501.02-00 Title-Holding Company 04/05/2002
200214035 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 04/05/2002
200214035 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 04/05/2002
200214035 511.02-00 Section 501(c)(2) Corporations 04/05/2002