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
200125075 1012.06-00 Liabilities Assumed as Purchase Price 06/22/2001
200125075 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 06/22/2001
200125074 468A.00-00 Special Rules for Decommissioning Cost 06/22/2001
200125074 1012.06-00 Liabilities Assumed as Purchase Price 06/22/2001
200125073 453.00-00 Installment Method (Available v. Not Available) 06/22/2001
200125072 468A.00-00 Special Rules for Decommissioning Cost 06/22/2001
200125072 1012.06-00 Liabilities Assumed as Purchase Price 06/22/2001
200125072 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 06/22/2001
200125071 9100.00-00 Extension of Time for Making Certain Elections 06/22/2001
200125070 2601.00-00 Tax On Generation Skipping Transfers 06/22/2001
200125069 338.01-02 Time in which Election must be made 06/22/2001
200125069 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 06/22/2001
200125068 338.01-02 Time in which Election must be made 06/22/2001
200125068 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 06/22/2001
200125067 468A.00-00 Special Rules for Decommissioning Cost 06/22/2001
200125067 1012.06-00 Liabilities Assumed as Purchase Price 06/22/2001
200125067 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 06/22/2001
200125066 468A.00-00 Special Rules for Decommissioning Cost 06/22/2001
200125066 1012.06-00 Liabilities Assumed as Purchase Price 06/22/2001
200125066 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 06/22/2001
200125065 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/22/2001
200125064 9100.00-00 Extension of Time for Making Certain Elections 06/22/2001
200125063 338.01-02 Time in which Election must be made 06/22/2001
200125063 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/22/2001
200125062 1362.01-03 Late Elections 06/22/2001

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