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
200027005 882.04-00 Allocation of Deductions 07/07/2000
200027004 44.62-00 Eligible Access Expenditures 07/07/2000
200027003 338.01-02 Time in which Election must be made 07/07/2000
200027003 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 07/07/2000
200027002 2601.00-00 Tax On Generation Skipping Transfers 07/07/2000
200027002 2651.05-00 Persons with a Deceased Parent 07/07/2000
200027001 2511.02-00 Consideration 07/07/2000
200027001 2519.00-00 Disposition of Certain Life Estates 07/07/2000
200027001 2601.00-00 Tax On Generation Skipping Transfers 07/07/2000
200026031 4945.04-04 Grants to Individuals 06/30/2000
200026030 414.08-00 Church Plan 06/30/2000
200026029 4942.03-07 Set-Asides 06/30/2000
200026029 4942.03-05 Qualifying Distribution 06/30/2000
200026028 4945.04-05 Grants to Organizations 06/30/2000
200026027 9999.98-00 Not Able to Identify Under Present List 06/30/2000
200026026 9999.98-00 Not Able to Identify Under Present List 06/30/2000
200026025 162.08-06 Commuting 06/30/2000
200026024 82.00.00-00 TRUST FUND TAXES 06/30/2000
200026024 28.00.00-00 ERRONEOUS REFUNDS 06/30/2000
200026023 57.00.00-00 OBTAINING INFORMATION 06/30/2000
200026022 9999.00-00 Miscellaneous Issues 06/30/2000
200026021 166.00-00 Bad Debts 06/30/2000
200026021 585.00-00 Reserves for Losses on Loans of Banks 06/30/2000
200026021 9100.10-01 Accounting Methods 06/30/2000
200026020 141.01-00 Private Business Tests 06/30/2000

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