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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Número UILC Asunto Fecha de publicación
200512021 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 03/25/2005
200512020 385.04-06 Other Instruments 03/25/2005
200512020 305.10-00 Stripped Preferred Stock 03/25/2005
200512020 1286.00-00 Tax Treatment of Stripped Bonds 03/25/2005
200512020 7701.03-11 Fixed Investment Trusts 03/25/2005
200512020 7701.00-00 Definitions 03/25/2005
200512020 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/25/2005
200512019 148.00-00 Arbitrage 03/25/2005
200512019 6611.00-00 Interest on Overpayments (Interest v. No Interest) 03/25/2005
200512018 6702.00-00 Frivolous Income Tax Return 03/25/2005
200512018 6702.01-00 What Constitutes 03/25/2005
200512018 6611.09-00 No Interest Until Return in Processible Form 03/25/2005
200512018 6501.05-00 Fraud--Exception to Period of Limitations (See Also 6653.03-00) 03/25/2005
200512017 847.00-00 Special Estimated Tax Payments 03/25/2005
200512016 6701.00-00 Penalties for Aiding and Abetting Understatement of Tax Liability 03/25/2005
200512015 3231.01-00 Employers v. Not Employers 03/25/2005
200512014 3231.01-00 Employers v. Not Employers 03/25/2005
200512013 3231.01-00 Employers v. Not Employers 03/25/2005
200512012 3231.01-00 Employers v. Not Employers 03/25/2005
200512011 3231.01-00 Employers v. Not Employers 03/25/2005
200512010 3231.01-00 Employers v. Not Employers 03/25/2005
200512009 3231.01-00 Employers v. Not Employers 03/25/2005
200512008 3231.01-00 Employers v. Not Employers 03/25/2005
200512007 3231.01-00 Employers v. Not Employers 03/25/2005
200512006 2642.00-00 Inclusion Ratio 03/25/2005