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
200203039 468A.03-04 Formulas or Other Methods 01/18/2002
200203038 468A.04-02 Revised Schedules 01/18/2002
200203038 468A.03-04 Formulas or Other Methods 01/18/2002
200203037 9100.00-00 Extension of Time for Making Certain Elections 01/18/2002
200203036 9100.00-00 Extension of Time for Making Certain Elections 01/18/2002
200203035 9100.00-00 Extension of Time for Making Certain Elections 01/18/2002
200203034 664.00-00 Charitable Remainder Trusts 01/18/2002
200203033 1031.00-00 Exchange of Property Held for Productive Use or Investment 01/18/2002
200203032 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 01/18/2002
200203031 9100.00-00 Extension of Time for Making Certain Elections 01/18/2002
200203031 2032.00-00 Alternate Valuation 01/18/2002
200203030 2601.00-00 Tax On Generation Skipping Transfers 01/18/2002
200203029 2601.00-00 Tax On Generation Skipping Transfers 01/18/2002
200203029 2601.03-00 Exceptions 01/18/2002
200203029 2601.03-01 Irrevocable Trusts 01/18/2002
200203028 3231.01-00 Employers v. Not Employers 01/18/2002
200203027 9100.00-00 Extension of Time for Making Certain Elections 01/18/2002
200203027 528.00-00 Certain Homeowners Associations 01/18/2002
200203026 881.02-10 Exclusion of Interest Received By CFC From Related Person 01/18/2002
200203025 3231.01-00 Employers v. Not Employers 01/18/2002
200203024 3231.01-00 Employers v. Not Employers 01/18/2002
200203023 3231.01-00 Employers v. Not Employers 01/18/2002
200203022 1362.01-03 Late Elections 01/18/2002
200203021 302.03-00 Complete Termination of Interest 01/18/2002
200203021 302.05-01 Waiver of Family Attribution by Individual 01/18/2002