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
200129026 1362.01-03 Late Elections 07/20/2001
200129026 9100.00-00 Extension of Time for Making Certain Elections 07/20/2001
200129025 468A.04-02 Revised Schedules 07/20/2001
200129024 332.00-00 Complete Liquidation of Subsidiaries 07/20/2001
200129024 368.06-00 Change in Identity, etc. (Type "F") 07/20/2001
200129023 355.01-00 Spin-Off 07/20/2001
200129022 1362.01-03 Late Elections 07/20/2001
200129021 7519.00-00 Required Payments for Entities Electing Not To Have Required Taxable Year 07/20/2001
200129020 468A.03-04 Formulas or Other Methods 07/20/2001
200129020 468A.04-02 Revised Schedules 07/20/2001
200129019 468A.03-04 Formulas or Other Methods 07/20/2001
200129019 468A.04-02 Revised Schedules 07/20/2001
200129018 6166.00-00 Extension of Time to Pay Estate Tax 07/20/2001
200129018 6166.02-00 Acceleration of Payments 07/20/2001
200129018 6166.50-00 Extension of Time For Payment of Estate Where Estate Consists Largely of Interest in Closely Held Business 07/20/2001
200129018 6166.52-00 Acceleration of Estate Tax Payable in Installments 07/20/2001
200129017 7701.00-00 Definitions 07/20/2001
200129017 9100.00-00 Extension of Time for Making Certain Elections 07/20/2001
200129016 162.36-02 Covered Employees 07/20/2001
200129015 115.00-00 Income of States, Municipalities, etc. 07/20/2001
200129014 3121.04-01 Common Law Tests 07/20/2001
200129014 3401.04-02 Employee v. Not an Employee 07/20/2001
200129013 468A.03-04 Formulas or Other Methods 07/20/2001
200129013 468A.04-02 Revised Schedules 07/20/2001
200129012 468A.03-04 Formulas or Other Methods 07/20/2001
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