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
200212022 9100.00-00 Extension of Time for Making Certain Elections 03/22/2002
200212021 83.02-04 Revocability of Election 03/22/2002
200212020 877.01-00 Principal Purpose--the Avoidance of Tax 03/22/2002
200212019 877.01-00 Principal Purpose--the Avoidance of Tax 03/22/2002
200212018 877.01-00 Principal Purpose--the Avoidance of Tax 03/22/2002
200212017 1362.01-03 Late Elections 03/22/2002
200212016 1362.01-03 Late Elections 03/22/2002
200212015 1362.01-03 Late Elections 03/22/2002
200212014 1295.02-02 Retroactive Elections 03/22/2002
200212013 280G.01-01 Parachute Payment 03/22/2002
200212012 351.00-00 Transfer to Corporation Controlled by Transferor 03/22/2002
200212012 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/22/2002
200212012 367.00-00 Foreign Corporations 03/22/2002
200212012 368.04-00 Assets for Control of Transferee (Type "D") 03/22/2002
200212011 1362.04-00 Inadvertent Terminations 03/22/2002
200212010 1362.04-00 Inadvertent Terminations 03/22/2002
200212009 104.02-00 Workmen's Compensation 03/22/2002
200212008 83.05-00 Applicability of Section 03/22/2002
200212008 280G.00-00 Golden Parachute Payments 03/22/2002
200212008 4999.00-00 Golden Parachute Payments 03/22/2002
200212007 83.05-00 Applicability of Section 03/22/2002
200212007 280G.00-00 Golden Parachute Payments 03/22/2002
200212007 4999.00-00 Golden Parachute Payments 03/22/2002
200212006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/22/2002
200212006 2511.00-00 Transfers in General (Gift v. Not a Gift) 03/22/2002