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
200216014 1503.04-04 Dual Resident Corporation 04/19/2002
200216013 162.02-00 Ordinary and Necessary (See Also Specific Headings Infra This Section) 04/19/2002
200216013 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 04/19/2002
200216013 461.06-00 Incurred Liabilities 04/19/2002
200216012 163.03-03 Investment Income and Expenses 04/19/2002
200216012 9100.00-00 Extension of Time for Making Certain Elections 04/19/2002
200216011 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 04/19/2002
200216011 702.01-09 Credits 04/19/2002
200216010 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 04/19/2002
200216010 9114.03-19 Ireland 04/19/2002
200216009 338.01-02 Time in which Election must be made 04/19/2002
200216009 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 04/19/2002
200216008 1362.04-00 Inadvertent Terminations 04/19/2002
200216007 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 04/19/2002
200216007 6501.08-15 Waivers with Indefinite Duration 04/19/2002
200216006 355.01-00 Spin-Off 04/19/2002
200216006 368.04-00 Assets for Control of Transferee (Type "D") 04/19/2002
200216005 761.01-02 Organizations Not Treated as a Partnership 04/19/2002
200216004 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 04/19/2002
200216004 702.01-09 Credits 04/19/2002
200216003 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 04/19/2002
200216003 702.01-09 Credits 04/19/2002
200216002 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 04/19/2002
200216001 162.36-02 Covered Employees 04/19/2002
200215062 9100.00-00 Extension of Time for Making Certain Elections 04/12/2002
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