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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Nimewo UILC Sijè Dat Piblikasyon
200024052 4941.04-00 Definition of Self-Dealing 06/16/2000
200024052 4943.03-00 Definition of Excess Business Holdings 06/16/2000
200024052 4943.04-02 Correction 06/16/2000
200024052 4944.00-00 Excise Tax on "Jeopardizing" Investments 06/16/2000
200024052 4947.02-00 Split-Interest Trusts 06/16/2000
200024051 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 06/16/2000
200024050 1362.01-03 Late Elections 06/16/2000
200024049 115.02-02 Political Subdivision 06/16/2000
200024049 6012.00-00 Persons Required to Make Returns of Income (Required v. Not Required) 06/16/2000
200024049 170.09-01 United States, States, Political Subdivisions, Etc. 06/16/2000
200024048 44.62-00 Eligible Access Expenditures 06/16/2000
200024047 382.01-00 General Rule 06/16/2000
200024046 1362.01-03 Late Elections 06/16/2000
200024045 936.00-00 Puerto Rico and Possession Tax Credit 06/16/2000
200024044 1362.02-03 Passive Investment Income 06/16/2000
200024043 1362.01-02 Election After Termination 06/16/2000
200024042 42.14-01 Correction of Administrative Errors and Omissions 06/16/2000
200024041 1362.01-03 Late Elections 06/16/2000
200024040 42.04-07 Waiver for Certain Federally-Assisted Existing Buildings 06/16/2000
200024039 1362.01-03 Late Elections 06/16/2000
200024038 877.01-00 Principal Purpose--the Avoidance of Tax 06/16/2000
200024037 355.01-00 Spin-Off 06/16/2000
200024036 355.01-00 Spin-Off 06/16/2000
200024036 368.04-00 Assets for Control of Transferee (Type "D") 06/16/2000
200024035 7201.00-00 Attempt to Evade or Defeat Tax 06/16/2000

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