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
200126019 6501.05-01 Burden of Proof (Taxpayer v. Commissioner) 06/29/2001
200126019 6501.05-07 Intent v. No Intent to Defraud 06/29/2001
200126019 6663.00-00 Fraud Penalty 06/29/2001
200126018 162.25-04 Capital Expenditure 06/29/2001
200126018 162.25-08 Defending, Settling, etc., Civil Action 06/29/2001
200126017 1362.01-03 Late Elections 06/29/2001
200126016 877.01-00 Principal Purpose--the Avoidance of Tax 06/29/2001
200126016 351.01-00 Control v. No Control by Transferor 06/29/2001
200126015 936.00-00 Puerto Rico and Possession Tax Credit 06/29/2001
200126014 468A.00-00 Special Rules for Decommissioning Cost 06/29/2001
200126014 1012.06-00 Liabilities Assumed as Purchase Price 06/29/2001
200126014 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 06/29/2001
200126013 2601.00-00 Tax On Generation Skipping Transfers 06/29/2001
200126012 355.01-00 Spin-Off 06/29/2001
200126012 355.03-00 Active Business 06/29/2001
200126011 468A.00-00 Special Rules for Decommissioning Cost 06/29/2001
200126011 1012.06-00 Liabilities Assumed as Purchase Price 06/29/2001
200126011 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 06/29/2001
200126010 1033.00-00 Involuntary Conversion 06/29/2001
200126009 17.07.00-00 COMPROMISE AND SETTLEMENT: Basis for compromise 06/29/2001
200126008 162.26-00 Capital v. Expense 06/29/2001
200126008 263.05-01 Reorganization 06/29/2001
200126008 461.01-00 Accrual Method 06/29/2001
200126007 1031.06-00 Multi-Party Exchanges 06/29/2001
200126006 147.06-00 Public Approval Requirement 06/29/2001

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