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
200201009 864.04-00 Rules for Allocating Interest, etc. (See Also 861.08 through 861.14) 01/04/2002
200201008 142.03-00 Airports, Docks and Wharves, and Mass Commuting 01/04/2002
200201007 1031.00-00 Exchange of Property Held for Productive Use or Investment 01/04/2002
200201006 355.01-00 Spin-Off 01/04/2002
200201006 368.04-00 Assets for Control of Transferee (Type "D") 01/04/2002
200201005 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 01/04/2002
200201004 833.00-00 Treatment of Blue Cross Blue Shield Organizations 01/04/2002
200201003 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 01/04/2002
200201002 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 01/04/2002
200201001 115.00-00 Income of States, Municipalities, etc. 01/04/2002
200152047 6050I.00-00 Returns Relating to Cash Received in Trade or Business 12/28/2001
200152046 852.02-00 Capital Gains 12/28/2001
200152046 865.01-00 Residence of the Seller Determines Source 12/28/2001
200152046 933.00-00 Income From Sources Within Puerto Rico 12/28/2001
200152045 6402.00-00 Authority to Make Credits or Refunds 12/28/2001
200152044 9999.98-00 Not Able to Identify Under Present List 12/28/2001
200152043 6330.00-00 Collection Due Process - Levy 12/28/2001
200152042 6103.05-00 Disclosure to Persons Having Material Interest 12/28/2001
200152041 9100.18-00 Section 927; FSC Election 12/28/2001
200152041 927.04-00 Election and Termination of Election 12/28/2001
200152040 3231.01-00 Employers v. Not Employers 12/28/2001
200152039 9100.22-00 Other 12/28/2001
200152039 9114.03-06 Canada 12/28/2001
200152038 9100.22-00 Other 12/28/2001
200152038 9114.03-06 Canada 12/28/2001

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