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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200247027 1362.04-00 Inadvertent Terminations 11/22/2002
200247026 1362.02-03 Passive Investment Income 11/22/2002
200247025 50.30.11-00 LEVY: Sale: Procedures 11/22/2002
200247025 09.22.00-00 BANKRUPTCY CODE CASES: Extension of time (Sec. 108) 11/22/2002
200247024 1362.02-03 Passive Investment Income 11/22/2002
200247023 355.01-00 Spin-Off 11/22/2002
200247023 368.04-00 Assets for Control of Transferee (Type "D") 11/22/2002
200247022 355.01-00 Spin-Off 11/22/2002
200247022 368.04-00 Assets for Control of Transferee (Type "D") 11/22/2002
200247021 355.01-00 Spin-Off 11/22/2002
200247021 368.04-00 Assets for Control of Transferee (Type "D") 11/22/2002
200247020 355.01-00 Spin-Off 11/22/2002
200247020 368.04-00 Assets for Control of Transferee (Type "D") 11/22/2002
200247019 355.01-00 Spin-Off 11/22/2002
200247019 368.04-00 Assets for Control of Transferee (Type "D") 11/22/2002
200247018 6654.01-03 Order of Crediting Payments 11/22/2002
200247017 338.01-02 Time in which Election must be made 11/22/2002
200247017 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 11/22/2002
200247016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/22/2002
200247015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/22/2002
200247014 3121.15-00 Application of Hospital Insurance Tax to Federal, State, and Local Government 11/22/2002
200247013 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 11/22/2002
200247013 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 11/22/2002
200247013 2511.00-00 Transfers in General (Gift v. Not a Gift) 11/22/2002
200247013 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 11/22/2002

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