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
200010017 162.00-00 Trade or Business (Deductible v. Not Deductible) 03/10/2000
200010016 832.06-02 Unpaid Losses 03/10/2000
200010015 2703.00-00 Certain Rights and Restrictions Disregarded 03/10/2000
200010015 2703.01-00 General Rule 03/10/2000
200010014 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 03/10/2000
200010013 2702.00-00 Special Valuation Rules for Transfers in Trust 03/10/2000
200010012 144.01-10 Manufacturing Facility 03/10/2000
200010011 61.00-00 Gross Income v. Not Gross Income 03/10/2000
200010011 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 03/10/2000
200010011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/10/2000
200010011 7805.04-01 Retroactive Application of Rulings 03/10/2000
200010010 61.00-00 Gross Income v. Not Gross Income 03/10/2000
200010010 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 03/10/2000
200010010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/10/2000
200010010 7805.04-01 Retroactive Application of Rulings 03/10/2000
200010009 472.08-03 Components of Cost 03/10/2000
200010008 1362.01-03 Late Elections 03/10/2000
200010007 112.00-00 Combat Pay (Excluded v. Not Excluded) 03/10/2000
200010006 6042.01-00 Reportable Dividends 03/10/2000
200010005 6404.00-00 Abatements 03/10/2000
200010004 469.05-00 Rules Determining Income or Loss 03/10/2000
200010004 163.03-04 Property Held For Investment 03/10/2000
200010003 382.08-02 Net Unrealized Built-in Loss 03/10/2000
200010003 382.11-05 Preferred Stock 03/10/2000
200010003 382.12-03 Constructive Ownership of Stock 03/10/2000

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