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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200210046 1362.02-03 Passive Investment Income 03/08/2002
200210046 1375.00-00 Tax Imposed On Certain Passive Investment Income 03/08/2002
200210045 1362.02-03 Passive Investment Income 03/08/2002
200210045 1375.00-00 Tax Imposed On Certain Passive Investment Income 03/08/2002
200210044 108.03-02 S Corporations 03/08/2002
200210044 9100.00-00 Extension of Time for Making Certain Elections 03/08/2002
200210043 1362.03-00 S Termination Year 03/08/2002
200210042 1362.02-03 Passive Investment Income 03/08/2002
200210042 1375.00-00 Tax Imposed On Certain Passive Investment Income 03/08/2002
200210041 1362.02-03 Passive Investment Income 03/08/2002
200210041 1375.00-00 Tax Imposed On Certain Passive Investment Income 03/08/2002
200210040 1362.01-03 Late Elections 03/08/2002
200210039 468A.04-02 Revised Schedules 03/08/2002
200210038 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 03/08/2002
200210037 1362.01-03 Late Elections 03/08/2002
200210036 468A.04-02 Revised Schedules 03/08/2002
200210035 331.00-00 Gain or Loss to Shareholders in Corporate Liquidations 03/08/2002
200210034 1362.01-03 Late Elections 03/08/2002
200210033 1381.00-00 Organizations to Which Part Applies 03/08/2002
200210032 9999.98-00 Not Able to Identify Under Present List 03/08/2002
200210031 1362.01-03 Late Elections 03/08/2002
200210030 1362.01-03 Late Elections 03/08/2002
200210029 1001.02-07 Property Differing Materially 03/08/2002
200210029 2501.01-00 Gift v. Not a Gift 03/08/2002
200210029 2601.00-00 Tax On Generation Skipping Transfers 03/08/2002