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
200107034 6702.00-00 Frivolous Income Tax Return 02/16/2001
200107033 9999.00-00 Miscellaneous Issues 02/16/2001
200107032 7603.00-00 Service of Summons 02/16/2001
200107031 355.01-00 Spin-Off 02/16/2001
200107031 368.04-00 Assets for Control of Transferee (Type "D") 02/16/2001
200107030 1362.04-00 Inadvertent Terminations 02/16/2001
200107029 1362.01-03 Late Elections 02/16/2001
200107028 457.01-00 Year of Inclusion in Gross Income 02/16/2001
200107028 457.05-00 Eligible Deferred Compensation Plan Defined 02/16/2001
200107028 457.12-02 Custodial Accounts and Contracts 02/16/2001
200107027 3406.00-00 Backup Withholding 02/16/2001
200107027 6724.00-00 Waiver; Definitions and Special Rules 02/16/2001
200107026 9100.22-00 Other 02/16/2001
200107026 1503.04-04 Dual Resident Corporation 02/16/2001
200107025 1362.02-02 Ceases to be Small Business Corporation 02/16/2001
200107024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/16/2001
200107023 1362.01-03 Late Elections 02/16/2001
200107022 42.07-01 Set-Aside Requirement 02/16/2001
200107022 42.07-03 Date for Meeting Requirements 02/16/2001
200107022 9100.01-00 Section 42; Low-Income Housing Credit 02/16/2001
200107021 1362.04-00 Inadvertent Terminations 02/16/2001
200107020 145.00-00 Qualified 501(c)(3) Bonds 02/16/2001
200107020 7805.00-00 Rules and Regulations 02/16/2001
200107019 61.30-03 Anticipatory Assignment of Income 02/16/2001
200107018 1361.05-00 Qualified Subchapter S Subsidiary 02/16/2001
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