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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Number UILC Subject Release Date
200242035 108.01-00 Exclusion From Gross Income 10/18/2002
200242035 172.00-00 Net Operating Loss Deductions (Deductible v. Not Deductible) 10/18/2002
200242035 382.12-08 Title 11 or Similar Case 10/18/2002
200242035 468B.04-02 Designated Settlement Fund 10/18/2002
200242034 2601.00-00 Tax On Generation Skipping Transfers 10/18/2002
200242033 2601.00-00 Tax On Generation Skipping Transfers 10/18/2002
200242032 2601.00-00 Tax On Generation Skipping Transfers 10/18/2002
200242031 2601.00-00 Tax On Generation Skipping Transfers 10/18/2002
200242030 2642.00-00 Inclusion Ratio 10/18/2002
200242030 9100.00-00 Extension of Time for Making Certain Elections 10/18/2002
200242029 2642.00-00 Inclusion Ratio 10/18/2002
200242029 9100.00-00 Extension of Time for Making Certain Elections 10/18/2002
200242028 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 10/18/2002
200242027 831.03-00 Whether Company Qualifies as Insurance Company 10/18/2002
200242026 1362.01-03 Late Elections 10/18/2002
200242025 303.00-00 Distributions In Redemption of Stock to Pay Death Taxes 10/18/2002
200242024 1362.04-00 Inadvertent Terminations 10/18/2002
200242023 9100.22-00 Other 10/18/2002
200242023 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 10/18/2002
200242022 2601.00-00 Tax On Generation Skipping Transfers 10/18/2002
200242021 4251.00-00 Communications Tax (Taxable v. Not Taxable) 10/18/2002
200242020 2642.00-00 Inclusion Ratio 10/18/2002
200242020 9100.00-00 Extension of Time for Making Certain Elections 10/18/2002
200242019 1362.01-03 Late Elections 10/18/2002
200242018 1362.01-03 Late Elections 10/18/2002