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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200150018 7702.20-00 Correction of Errors 12/14/2001
200150017 1362.04-00 Inadvertent Terminations 12/14/2001
200150016 2601.00-00 Tax On Generation Skipping Transfers 12/14/2001
200150015 1362.01-03 Late Elections 12/14/2001
200150014 7702.02-00 Cash Value Accumulation Test 12/14/2001
200150014 7702.03-00 Guideline Premium Requirements 12/14/2001
200150014 7702.20-00 Correction of Errors 12/14/2001
200150013 1362.02-03 Passive Investment Income 12/14/2001
200150012 163.00-00 Interest 12/14/2001
200150012 263.21-00 Interest and Carrying Costs - Straddles 12/14/2001
200150012 1092.00-00 Straddles 12/14/2001
200150011 162.09-10 Equipment Leasing 12/14/2001
200150010 6213.09-00 Coordination with Bankruptcy Code 12/14/2001
200150009 351.00-00 Transfer to Corporation Controlled by Transferor 12/14/2001
200150009 381.00-00 Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) 12/14/2001
200150009 1361.00-00 Definitions 12/14/2001
200150009 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 12/14/2001
200150008 475.00-00 Mark to Market Accounting Method for Dealers in Securities 12/14/2001
200150008 475.01-00 Treatment of Securities Marked to Market 12/14/2001
200150008 475.05-03 Items that are not Securities 12/14/2001
200150008 1502.13-01 Stock of Members 12/14/2001
200150007 6330.00-00 Collection Due Process - Levy 12/14/2001
200150006 3231.01-00 Employers v. Not Employers 12/14/2001
200150005 3231.01-00 Employers v. Not Employers 12/14/2001
200150004 6427.00-00 Fuels Not Used for Taxable Purposes 12/14/2001

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