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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200206010 904.03-20 Look-Through Rules 02/08/2002
200206010 954.02-00 Foreign Personal Holding Company Income 02/08/2002
200206009 7402.00-00 Jurisdiction of District Courts 02/08/2002
200206008 881.00-00 Tax on Income of Foreign Corporations Not Connected with United States Business 02/08/2002
200206008 9111.19-02 Related Civil Action 02/08/2002
200206007 1362.01-03 Late Elections 02/08/2002
200206006 988.00-00 Treatment of Certain Foreign Currency Transactions 02/08/2002
200206006 351.00-00 Transfer to Corporation Controlled by Transferor 02/08/2002
200206006 357.01-00 Tax Avoidance Purpose v. No Avoidance Purpose 02/08/2002
200206006 362.00-00 Basis to Corporations 02/08/2002
200206006 482.00-00 Allocation of Income and Deductions Among Taxpayers 02/08/2002
200206005 162.34-00 Stock Reacquisition Expenses 02/08/2002
200206005 162.34-04 Interest Portion 02/08/2002
200206004 1362.01-03 Late Elections 02/08/2002
200206003 83.08-00 Deduction by Employer 02/08/2002
200206002 9999.98-00 Not Able to Identify Under Present List 02/08/2002
200206001 9999.98-00 Not Able to Identify Under Present List 02/08/2002
200205050 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 02/01/2002
200205049 507.00-00 Termination of Private Foundation Status 02/01/2002
200205049 501.03-02 Foundations 02/01/2002
200205049 509.03-00 Continuation of Private Foundation Status 02/01/2002
200205049 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 02/01/2002
200205049 4941.04-00 Definition of Self-Dealing 02/01/2002
200205049 4942.03-03 Minimum Investment Return 02/01/2002
200205049 4942.03-05 Qualifying Distribution 02/01/2002

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