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
Number 200202051 UILC 1362.01-03 Subject Late Elections Release Date 01/11/2002
Number 200202050 UILC 3231.01-00 Subject Employers v. Not Employers Release Date 01/11/2002
Number 200202049 UILC 338.01-02 Subject Time in which Election must be made Release Date 01/11/2002
Number 200202049 UILC 9100.06-00 Subject Section 338(g); Election Under Section 1.338-1T(c)(1) Release Date 01/11/2002
Number 200202048 UILC 45.01-00 Subject In General Release Date 01/11/2002
Number 200202047 UILC 355.01-00 Subject Spin-Off Release Date 01/11/2002
Number 200202047 UILC 368.04-00 Subject Assets for Control of Transferee (Type "D") Release Date 01/11/2002
Number 200202046 UILC 338.01-02 Subject Time in which Election must be made Release Date 01/11/2002
Number 200202046 UILC 9100.06-00 Subject Section 338(g); Election Under Section 1.338-1T(c)(1) Release Date 01/11/2002
Number 200202045 UILC 460.00-00 Subject Special Rules for Long-Term Contracts Release Date 01/11/2002
Number 200202045 UILC 460.05-00 Subject Definition of Long-Term Contract (See Also 451) Release Date 01/11/2002
Number 200202044 UILC 382.12-16 Subject Controlled Groups Release Date 01/11/2002
Number 200202044 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 01/11/2002
Number 200202043 UILC 382.12-16 Subject Controlled Groups Release Date 01/11/2002
Number 200202043 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 01/11/2002
Number 200202042 UILC 1362.01-03 Subject Late Elections Release Date 01/11/2002
Number 200202041 UILC 1362.01-03 Subject Late Elections Release Date 01/11/2002
Number 200202040 UILC 1362.01-03 Subject Late Elections Release Date 01/11/2002
Number 200202039 UILC 1362.01-03 Subject Late Elections Release Date 01/11/2002
Number 200202038 UILC 1362.01-03 Subject Late Elections Release Date 01/11/2002
Number 200202037 UILC 1362.01-03 Subject Late Elections Release Date 01/11/2002
Number 200202036 UILC 2511.00-00 Subject Transfers in General (Gift v. Not a Gift) Release Date 01/11/2002
Number 200202035 UILC 468A.04-02 Subject Revised Schedules Release Date 01/11/2002
Number 200202034 UILC 170.01-00 Subject Time of Making Contribution Release Date 01/11/2002
Number 200202033 UILC 61.00-00 Subject Gross Income v. Not Gross Income Release Date 01/11/2002