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
200021021 9100.00-00 Extension of Time for Making Certain Elections 05/26/2000
200021021 2032.00-00 Alternate Valuation 05/26/2000
200021020 2522.02-04 Guaranteed Annuity and Unitrust Interests 05/26/2000
200021019 368.03-00 Stock for Property (Type "C") 05/26/2000
200021018 368.03-00 Stock for Property (Type "C") 05/26/2000
200021017 1362.01-03 Late Elections 05/26/2000
200021016 42.10-00 Recapture of Credit 05/26/2000
200021015 1362.01-03 Late Elections 05/26/2000
200021014 9100.22-00 Other 05/26/2000
200021013 167.00-00 Depreciation 05/26/2000
200021012 3121.16-00 Treatment of Certain Deferred Compensation and Salary Reduction Arrangements 05/26/2000
200021011 1502.12-00 Separate Taxable Income 05/26/2000
200021011 1502.79-00 Separate Return Years 05/26/2000
200021011 482.00-00 Allocation of Income and Deductions Among Taxpayers 05/26/2000
200021010 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 05/26/2000
200021010 7503.00-00 Time for Performance of Acts Where Last Day Falls on Saturday, Sunday, or Legal Holiday 05/26/2000
200021009 2601.00-00 Tax On Generation Skipping Transfers 05/26/2000
200021008 83.04-02 Cancellation 05/26/2000
200021008 83.08-00 Deduction by Employer 05/26/2000
200021008 482.00-00 Allocation of Income and Deductions Among Taxpayers 05/26/2000
200021007 1001.02-00 Amount Realized 05/26/2000
200021007 2501.01-00 Gift v. Not a Gift 05/26/2000
200021007 2601.00-00 Tax On Generation Skipping Transfers 05/26/2000
200021006 56.15-00 Adjusted Earnings and Profits 05/26/2000
200021005 482.08-00 Interest 05/26/2000

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