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
200202012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002
200202011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002
200202010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002
200202009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002
200202008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002
200202007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002
200202006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002
200202005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002
200202004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002
200202003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002
200202002 831.04-00 Limitation Net Operating Losses 01/11/2002
200202001 6013.03-00 Marital Status 01/11/2002
200201034 1362.01-03 Late Elections 01/04/2002
200201032 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/04/2002
200201032 368.04-00 Assets for Control of Transferee (Type "D") 01/04/2002
200201031 9100.22-00 Other 01/04/2002
200201031 1503.04-04 Dual Resident Corporation 01/04/2002
200201030 338.01-02 Time in which Election must be made 01/04/2002
200201030 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 01/04/2002
200201029 877.01-00 Principal Purpose--the Avoidance of Tax 01/04/2002
200201028 9100.22-00 Other 01/04/2002
200201028 1503.04-04 Dual Resident Corporation 01/04/2002
200201027 1362.04-00 Inadvertent Terminations 01/04/2002
200201026 2055.12-10 Reformations of Nonqualifying Interests 01/04/2002
200201025 9114.03-38 Switzerland 01/04/2002
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