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
200235024 09.39.01-04 BANKRUPTCY CODE CASES: Setoff: Refunds: Taxes 08/30/2002
200235023 6321.00-00 Lien for Taxes (Lien Right v. No Lien Right) 08/30/2002
200235023 6331.00-00 Levy and Distraint 08/30/2002
200235022 861.08-01 Allocation 08/30/2002
200235021 468.00-00 Special Rules for Mining and Solid Waste Reclamation and Closing Costs 08/30/2002
200235021 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 08/30/2002
200235021 168.18-00 Recovery Period 08/30/2002
200235020 338.01-02 Time in which Election must be made 08/30/2002
200235019 338.01-02 Time in which Election must be made 08/30/2002
200235019 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 08/30/2002
200235018 42.04-07 Waiver for Certain Federally-Assisted Existing Buildings 08/30/2002
200235017 338.01-02 Time in which Election must be made 08/30/2002
200235017 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 08/30/2002
200235016 1362.04-00 Inadvertent Terminations 08/30/2002
200235015 1362.04-00 Inadvertent Terminations 08/30/2002
200235014 877.01-00 Principal Purpose--the Avoidance of Tax 08/30/2002
200235013 2632.01-00 Time and Manner of Allocation 08/30/2002
200235013 9100.00-00 Extension of Time for Making Certain Elections 08/30/2002
200235012 9100.09-00 Section 442; Accounting Periods 08/30/2002
200235011 1502.77-00 Common Parent Agent for Subsidiaries 08/30/2002
200235011 1502.77-01 Alternative Agents of the Group 08/30/2002
200235010 955.02-01 Related Group Elections 08/30/2002
200235009 678.00-00 Person Other Than Grantor Treated as Substantial Owner 08/30/2002
200235009 1361.00-00 Definitions 08/30/2002
200235008 678.00-00 Person Other Than Grantor Treated as Substantial Owner 08/30/2002
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