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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200245047 1362.01-03 Late Elections 11/08/2002
200245046 9100.09-00 Section 442; Accounting Periods 11/08/2002
200245045 468A.04-02 Revised Schedules 11/08/2002
200245045 468A.03-04 Formulas or Other Methods 11/08/2002
200245044 468A.04-02 Revised Schedules 11/08/2002
200245044 468A.03-04 Formulas or Other Methods 11/08/2002
200245043 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/08/2002
200245043 368.04-00 Assets for Control of Transferee (Type "D") 11/08/2002
200245042 127.00-00 Educational Assistance Programs 11/08/2002
200245041 1362.01-03 Late Elections 11/08/2002
200245040 1362.01-03 Late Elections 11/08/2002
200245039 1362.01-03 Late Elections 11/08/2002
200245038 168.20-00 Classification of Property 11/08/2002
200245038 446.04-17 Change in Method of Accounting for Depreciation 11/08/2002
200245037 9100.22-00 Other 11/08/2002
200245037 1503.04-04 Dual Resident Corporation 11/08/2002
200245036 9100.22-00 Other 11/08/2002
200245036 1503.04-04 Dual Resident Corporation 11/08/2002
200245036 9100.18-00 Section 927; FSC Election 11/08/2002
200245035 9100.09-00 Section 442; Accounting Periods 11/08/2002
200245034 1295.02-02 Retroactive Elections 11/08/2002
200245033 877.01-00 Principal Purpose--the Avoidance of Tax 11/08/2002
200245032 1362.01-03 Late Elections 11/08/2002
200245031 1362.01-03 Late Elections 11/08/2002
200245030 1362.01-03 Late Elections 11/08/2002