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
200147002 3231.01-00 Employers v. Not Employers 11/23/2001
200147001 3231.01-00 Employers v. Not Employers 11/23/2001
200146058 09.11.05-00 BC: Chapter 11: Effect of confirmation (1141) 11/16/2001
200146057 6103.04-00 Disclosure to States for State Tax Administration 11/16/2001
200146056 446.04-03 Consent Needed 11/16/2001
200146055 9114.03-22 Japan 11/16/2001
200146054 9100.00-00 Extension of Time for Making Certain Elections 11/16/2001
200146054 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 11/16/2001
200146053 338.01-02 Time in which Election must be made 11/16/2001
200146053 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 11/16/2001
200146052 168.20-00 Classification of Property 11/16/2001
200146052 446.04-17 Change in Method of Accounting for Depreciation 11/16/2001
200146051 1362.04-00 Inadvertent Terminations 11/16/2001
200146050 9100.22-00 Other 11/16/2001
200146050 1503.04-04 Dual Resident Corporation 11/16/2001
200146049 1362.01-03 Late Elections 11/16/2001
200146048 338.01-02 Time in which Election must be made 11/16/2001
200146048 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 11/16/2001
200146047 168.20-00 Classification of Property 11/16/2001
200146047 446.04-17 Change in Method of Accounting for Depreciation 11/16/2001
200146046 1221.12-02 Business Hedges 11/16/2001
200146046 613.02-00 Gross Income From Property 11/16/2001
200146046 927.00-00 Other Definitions and Special Rules 11/16/2001
200146045 2601.00-00 Tax On Generation Skipping Transfers 11/16/2001
200146044 1362.01-03 Late Elections 11/16/2001

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