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.

  1. Enter a term in the Find box.
  2. Click the Search button.
jwenn Èd
Nimewo UILC Sijè Dat Piblikasyon
200136003 83.08-00 Deduction by Employer 09/07/2001
200136002 172.07-00 Deferred Statutory or Tort Liability Losses 09/07/2001
200136001 1502.14-00 Stock, Bonds, and Other Obligations of Members 09/07/2001
200136001 1502.76-00 Taxable Year of Members of Group 09/07/2001
200136001 1502.75-10 When Group Remains in Existence 09/07/2001
200135041 9100.20-00 Section 1502; Election to File Consolidated Return 08/31/2001
200135041 1502.75-00 Filing Requirements 08/31/2001
200135040 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 08/31/2001
200135040 338.01-02 Time in which Election must be made 08/31/2001
200135039 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/31/2001
200135039 368.04-00 Assets for Control of Transferee (Type "D") 08/31/2001
200135038 355.04-00 Business Purpose 08/31/2001
200135036 168.20-00 Classification of Property 08/31/2001
200135036 446.04-17 Change in Method of Accounting for Depreciation 08/31/2001
200135035 1362.00-00 Election by Small Business Corporation 08/31/2001
200135034 1362.01-03 Late Elections 08/31/2001
200135033 1362.01-03 Late Elections 08/31/2001
200135032 1504.00-00 Definitions 08/31/2001
200135030 51.07.06-01 LIENS: Filing: Place to file: District Court 08/31/2001
200135029 6698.00-00 Failure to File Partnership Return 08/31/2001
200135028 51.07.00-00 LIENS: Filing 08/31/2001
200135027 6402.02-00 Refund Subject to Off-Set 08/31/2001
200135025 6651.00-00 Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) 08/31/2001
200135024 6702.00-00 Frivolous Income Tax Return 08/31/2001
200135022 368.04-00 Assets for Control of Transferee (Type "D") 08/31/2001

Official Adobe Website