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
200001008 475.01-00 Treatment of Securities Marked to Market 01/07/2000
200001007 367.40-02 Liquidations Under Section 332 01/07/2000
200001007 381.01-00 Net Operating Loss Carryovers 01/07/2000
200001007 864.02-07 Property Formerly Used in U.S. Business 01/07/2000
200001006 446.03-00 Methods of Accounting (Permissible Method v. Not Permissible) 01/07/2000
200001006 446.04-02 Required by Commissioner 01/07/2000
200001006 451.13-01 Services (Rev. Rul. 71-21) 01/07/2000
200001006 7121.00-00 Closing Agreements 01/07/2000
200001005 165.13-00 Abandonment Losses 01/07/2000
200001004 1362.01-03 Late Elections 01/07/2000
200001003 6621.01-00 Overpayment and Underpayment Rates 01/07/2000
200001002 165.13-00 Abandonment Losses 01/07/2000
200001001 61.43-01 Lease of Property 01/07/2000
200001001 61.50-00 Leveraged Leasing 01/07/2000
200001001 161.00-00 Allowance of Deductions (Deductible v. Not Deductible) 01/07/2000
200001001 9214.04-00 Computer Leasing 01/07/2000
199952095 4942.03-07 Set-Asides 12/31/1999
199952094 418A.00-00 Notice of Reorganization and Funding Requirements 12/31/1999
199952094 419.12-02 Collectively Bargained Funds 12/31/1999
199952093 507.00-00 Termination of Private Foundation Status 12/31/1999
199952093 4941.04-00 Definition of Self-Dealing 12/31/1999
199952093 4945.04-00 Definition of Taxable Expenditure 12/31/1999
199952092 507.00-00 Termination of Private Foundation Status 12/31/1999
199952092 4941.00-00 Excise Taxes on Acts of Self-Dealing 12/31/1999
199952092 4942.03-05 Qualifying Distribution 12/31/1999