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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Nimewo UILC Sijè Dat Piblikasyon
200317017 9100.00-00 Extension of Time for Making Certain Elections 04/25/2003
200317016 274.14-00 Percentage Disallowance for Meals and Entertainment Deductions 04/25/2003
200317015 9100.00-00 Extension of Time for Making Certain Elections 04/25/2003
200317014 453.08-00 Revocation of Elections 04/25/2003
200317013 2632.01-00 Time and Manner of Allocation 04/25/2003
200317013 9100.00-00 Extension of Time for Making Certain Elections 04/25/2003
200317012 2632.01-00 Time and Manner of Allocation 04/25/2003
200317012 9100.00-00 Extension of Time for Making Certain Elections 04/25/2003
200317011 721.00-00 Nonrecognition of Gain or Loss on Contributions 04/25/2003
200317011 1041.00-00 Transfers of Property Between Spouses or Incident to Divorce 04/25/2003
200317010 1362.01-03 Late Elections 04/25/2003
200317009 118.01-02 Nonshareholder Contributions 04/25/2003
200317009 118.02-00 Contributions in Aid of Construction 04/25/2003
200317008 2057.00-00 Bequests, Etc. to Certain Minor Children (Repealed 1981) 04/25/2003
200317008 9100.00-00 Extension of Time for Making Certain Elections 04/25/2003
200317007 1362.01-03 Late Elections 04/25/2003
200317006 1362.01-03 Late Elections 04/25/2003
200317005 118.00-00 Contributions to the Capital of a Corporation 04/25/2003
200317005 118.01-02 Nonshareholder Contributions 04/25/2003
200317005 118.01-03 Section 362 Basis Rule 04/25/2003
200317004 1362.02-03 Passive Investment Income 04/25/2003
200317003 9100.00-00 Extension of Time for Making Certain Elections 04/25/2003
200317002 1362.02-03 Passive Investment Income 04/25/2003
200317001 1362.01-03 Late Elections 04/25/2003
200316044 414.08-00 Church Plan 04/18/2003