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
200009046 3401.01-00 Wages Subject to Withholding 03/03/2000
200009045 7605.01-02 Requirement of Notice 03/03/2000
200009044 51.07.00-00 LIENS: Filing 03/03/2000
200009043 3121.04-13 Truck Drivers 03/03/2000
200009043 3401.04-00 Employer-Employee Relationship 03/03/2000
200009043 7436.02-00 Notice of Determination 03/03/2000
200009042 355.01-02 Split-Up 03/03/2000
200009042 368.01-00 Statutory Merger or Consolidation (Type "A") 03/03/2000
200009041 877.00-00 Expatriation to Avoid Tax 03/03/2000
200009040 469.14-00 Real Property Business 03/03/2000
200009040 9100.00-00 Extension of Time for Making Certain Elections 03/03/2000
200009039 1362.01-03 Late Elections 03/03/2000
200009038 1362.01-03 Late Elections 03/03/2000
200009037 9100.00-00 Extension of Time for Making Certain Elections 03/03/2000
200009037 1361.05-00 Qualified Subchapter S Subsidiary 03/03/2000
200009036 1362.01-03 Late Elections 03/03/2000
200009035 1362.01-03 Late Elections 03/03/2000
200009034 9100.09-00 Section 442; Accounting Periods 03/03/2000
200009033 9100.09-00 Section 442; Accounting Periods 03/03/2000
200009032 42.14-01 Correction of Administrative Errors and Omissions 03/03/2000
200009031 301.00-00 Distributions of Property 03/03/2000
200009031 332.00-00 Complete Liquidation of Subsidiaries 03/03/2000
200009031 355.01-00 Spin-Off 03/03/2000
200009031 368.05-00 Recapitalization (Type "E") 03/03/2000
200009030 9100.09-00 Section 442; Accounting Periods 03/03/2000

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