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
200103072 6012.01-00 Individuals 01/19/2001
200103071 9999.98-00 Not Able to Identify Under Present List 01/19/2001
200103070 45B.00-00 FICA Tax Credit on Employee Tips 01/19/2001
200103070 3401.04-01 Employer v. Not an Employer 01/19/2001
200103069 6050I.00-00 Returns Relating to Cash Received in Trade or Business 01/19/2001
200103067 877.01-00 Principal Purpose--the Avoidance of Tax 01/19/2001
200103066 338.01-02 Time in which Election must be made 01/19/2001
200103066 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 01/19/2001
200103065 338.01-02 Time in which Election must be made 01/19/2001
200103065 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 01/19/2001
200103064 338.01-02 Time in which Election must be made 01/19/2001
200103064 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 01/19/2001
200103063 338.01-02 Time in which Election must be made 01/19/2001
200103063 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 01/19/2001
200103062 338.01-02 Time in which Election must be made 01/19/2001
200103062 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 01/19/2001
200103061 1361.01-04 More than One Class of Stock 01/19/2001
200103060 338.01-02 Time in which Election must be made 01/19/2001
200103060 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 01/19/2001
200103059 338.01-02 Time in which Election must be made 01/19/2001
200103059 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 01/19/2001
200103058 146.07-00 Carryforward of Allocation 01/19/2001
200103058 9100.00-00 Extension of Time for Making Certain Elections 01/19/2001
200103057 355.01-00 Spin-Off 01/19/2001
200103057 368.04-00 Assets for Control of Transferee (Type "D") 01/19/2001
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