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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Nimewo UILC Sijè Dat Piblikasyon
Nimewo 200152018 UILC 170.00-00 Sijè Charitable, Etc. Contributions and Gifts Dat Piblikasyon 12/28/2001
Nimewo 200152018 UILC 1011.00-00 Sijè Adjusted Basis for Determining Gain or Loss Dat Piblikasyon 12/28/2001
Nimewo 200152018 UILC 2522.00-00 Sijè Charitable and Similar Gifts (Deductible v. Not Deductible) Dat Piblikasyon 12/28/2001
Nimewo 200152017 UILC 104.00-00 Sijè Compensation for Injuries and Sickness (Excluded v. Not Excluded) Dat Piblikasyon 12/28/2001
Nimewo 200152016 UILC 446.04-17 Sijè Change in Method of Accounting for Depreciation Dat Piblikasyon 12/28/2001
Nimewo 200152015 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 12/28/2001
Nimewo 200152014 UILC 9999.98-00 Sijè Not Able to Identify Under Present List Dat Piblikasyon 12/28/2001
Nimewo 200152013 UILC 9999.98-00 Sijè Not Able to Identify Under Present List Dat Piblikasyon 12/28/2001
Nimewo 200152012 UILC 9999.98-00 Sijè Not Able to Identify Under Present List Dat Piblikasyon 12/28/2001
Nimewo 200152011 UILC 168.20-00 Sijè Classification of Property Dat Piblikasyon 12/28/2001
Nimewo 200152011 UILC 446.04-17 Sijè Change in Method of Accounting for Depreciation Dat Piblikasyon 12/28/2001
Nimewo 200152010 UILC 856.07-00 Sijè Treatment of Wholly Owned Subsidiaries Dat Piblikasyon 12/28/2001
Nimewo 200152010 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 12/28/2001
Nimewo 200152009 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 12/28/2001
Nimewo 200152008 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 12/28/2001
Nimewo 200152008 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 12/28/2001
Nimewo 200152007 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 12/28/2001
Nimewo 200152007 UILC 1361.05-00 Sijè Qualified Subchapter S Subsidiary Dat Piblikasyon 12/28/2001
Nimewo 200152006 UILC 863.02-00 Sijè Partly From Sources Within and Partly From Sources Without U.S. Dat Piblikasyon 12/28/2001
Nimewo 200152005 UILC 265.04-00 Sijè Interest Expenses Relating to Tax-Exempts Dat Piblikasyon 12/28/2001
Nimewo 200152004 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 12/28/2001
Nimewo 200152003 UILC 162.36-02 Sijè Covered Employees Dat Piblikasyon 12/28/2001
Nimewo 200152002 UILC 1011.00-00 Sijè Adjusted Basis for Determining Gain or Loss Dat Piblikasyon 12/28/2001
Nimewo 200152001 UILC 6621.00-00 Sijè Determination of Rate of Interest; Compounding of Interest Dat Piblikasyon 12/28/2001
Nimewo 200152001 UILC 6621.01-00 Sijè Overpayment and Underpayment Rates Dat Piblikasyon 12/28/2001