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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200330038 1503.04-04 Dual Resident Corporation 07/25/2003
200330038 9100.18-00 Section 927; FSC Election 07/25/2003
200330037 1362.01-03 Late Elections 07/25/2003
200330036 877.01-00 Principal Purpose--the Avoidance of Tax 07/25/2003
200330035 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 07/25/2003
200330035 9114.03-19 Ireland 07/25/2003
200330034 9100.09-00 Section 442; Accounting Periods 07/25/2003
200330033 457.01-00 Year of Inclusion in Gross Income 07/25/2003
200330033 457.05-00 Eligible Deferred Compensation Plan Defined 07/25/2003
200330032 9100.00-00 Extension of Time for Making Certain Elections 07/25/2003
200330031 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 07/25/2003
200330031 9114.03-19 Ireland 07/25/2003
200330030 1362.01-03 Late Elections 07/25/2003
200330029 1362.01-03 Late Elections 07/25/2003
200330028 2055.12-05 Unitrusts 07/25/2003
200330028 2055.12-10 Reformations of Nonqualifying Interests 07/25/2003
200330027 2652.01-02 Special Election for QTIP 07/25/2003
200330027 9100.00-00 Extension of Time for Making Certain Elections 07/25/2003
200330026 2642.00-00 Inclusion Ratio 07/25/2003
200330026 9100.00-00 Extension of Time for Making Certain Elections 07/25/2003
200330025 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 07/25/2003
200330025 9100.00-00 Extension of Time for Making Certain Elections 07/25/2003
200330024 2632.01-00 Time and Manner of Allocation 07/25/2003
200330024 9100.00-00 Extension of Time for Making Certain Elections 07/25/2003
200330023 42.07-03 Date for Meeting Requirements 07/25/2003