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
200026016 845.00-00 Certain Reinsurance Agreements 06/30/2000
200026016 482.00-00 Allocation of Income and Deductions Among Taxpayers 06/30/2000
200026015 61.00-00 Gross Income v. Not Gross Income 06/30/2000
200026015 61.03-00 Loan or Mortgage v. Sale 06/30/2000
200026015 61.43-00 Form v. Substance 06/30/2000
200026015 451.01-00 Annual Theory 06/30/2000
200026014 9100.00-00 Extension of Time for Making Certain Elections 06/30/2000
200026013 103.02-01 Political Subdivisions 06/30/2000
200026013 141.01-06 Government Use 06/30/2000
200026012 1361.01-04 More than One Class of Stock 06/30/2000
200026012 2701.00-00 Special Valuation Rules for Transfers of Interests in Corporations or Partnerships 06/30/2000
200026011 1361.01-04 More than One Class of Stock 06/30/2000
200026011 2701.00-00 Special Valuation Rules for Transfers of Interests in Corporations or Partnerships 06/30/2000
200026010 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 06/30/2000
200026010 2055.03-00 To Trustee or Fraternal Society for Charitable Purposes 06/30/2000
200026009 923.00-00 Exempt Foreign Trade Income 06/30/2000
200026009 701.00-00 Partners, Not Partnerships, Subject to Tax 06/30/2000
200026009 702.00-00 Income and Credits of Partner 06/30/2000
200026009 245.00-00 Dividends Received From Certain Foreign Corporations 06/30/2000
200026008 1362.01-03 Late Elections 06/30/2000
200026007 9100.22-00 Other 06/30/2000
200026007 2056.07-01 Effective Election 06/30/2000
200026006 6402.04-00 Requirement That a Claim Be Filed 06/30/2000
200026006 7422.01-05 Variance Between Claim and Pleading 06/30/2000
200026005 6038A.00-00 Information with Respect to Certain Foreign Corporations 06/30/2000

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