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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200150003 2651.00-00 Generation Assignment 12/14/2001
200150002 1362.01-03 Late Elections 12/14/2001
200150001 351.00-00 Transfer to Corporation Controlled by Transferor 12/14/2001
200150001 358.03-00 Assumption of Liabilities 12/14/2001
200150001 482.00-00 Allocation of Income and Deductions Among Taxpayers 12/14/2001
200150001 6662.00-00 Accuracy-related penalty 12/14/2001
200150001 6901.02-00 Liability 12/14/2001
200149034 3504.00-00 Acts to be Performed by Agents 12/07/2001
200149033 51.06.00-00 LIENS: Estate tax liens 12/07/2001
200149032 52.00.00-00 LIMITATIONS: 12/07/2001
200149032 04.00.00-00 ASSESSMENTS 12/07/2001
200149031 9114.03-19 Ireland 12/07/2001
200149030 117.06-00 Qualified Tuition Reduction 12/07/2001
200149030 117.06-03 Employee, Etc. 12/07/2001
200149029 1362.01-03 Late Elections 12/07/2001
200149028 6611.00-00 Interest on Overpayments (Interest v. No Interest) 12/07/2001
200149027 1362.04-00 Inadvertent Terminations 12/07/2001
200149026 1362.01-03 Late Elections 12/07/2001
200149025 3231.01-00 Employers v. Not Employers 12/07/2001
200149024 3231.01-00 Employers v. Not Employers 12/07/2001
200149023 1503.04-04 Dual Resident Corporation 12/07/2001
200149022 3231.01-00 Employers v. Not Employers 12/07/2001
200149021 9100.22-00 Other 12/07/2001
200149021 1503.04-04 Dual Resident Corporation 12/07/2001
200149020 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/07/2001

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