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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200203003 6011.06-00 Form of Return 01/18/2002
200203003 6611.09-00 No Interest Until Return in Processible Form 01/18/2002
200203002 6511.03-02 Carrybacks: Net Operating Loss and Capital Loss 01/18/2002
200203002 6532.02-01 Date of Rejection of Refund Claim 01/18/2002
200203001 167.01-00 Property Used in the Trade or Business 01/18/2002
200203001 471.09-00 Items Includible v. Not Includible in Inventory 01/18/2002
200202072 911.11-00 Election 01/11/2002
200202071 6081.00-00 Extension of Time for Filing Returns 01/11/2002
200202070 9999.98-00 Not Able to Identify Under Present List 01/11/2002
200202069 6211.00-00 Definition of a Deficiency 01/11/2002
200202069 6212.00-00 Notice of Deficiency 01/11/2002
200202069 6532.02-05 Waiver of Notice of Disallowance 01/11/2002
200202069 7422.00-00 Civil Actions for Refund 01/11/2002
200202068 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 01/11/2002
200202067 338.01-02 Time in which Election must be made 01/11/2002
200202067 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 01/11/2002
200202066 338.01-02 Time in which Election must be made 01/11/2002
200202066 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 01/11/2002
200202065 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 01/11/2002
200202064 1362.01-03 Late Elections 01/11/2002
200202063 9999.98-00 Not Able to Identify Under Present List 01/11/2002
200202062 1362.01-03 Late Elections 01/11/2002
200202061 1362.01-03 Late Elections 01/11/2002
200202060 355.01-02 Split-Up 01/11/2002
200202060 368.04-00 Assets for Control of Transferee (Type "D") 01/11/2002