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
200101020 368.04-00 Assets for Control of Transferee (Type "D") 01/05/2001
200101019 6405.00-00 Reports of Refunds and Credits 01/05/2001
200101018 1362.01-03 Late Elections 01/05/2001
200101017 860D.01-00 Election 01/05/2001
200101017 9100.00-00 Extension of Time for Making Certain Elections 01/05/2001
200101016 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 01/05/2001
200101016 9100.00-00 Extension of Time for Making Certain Elections 01/05/2001
200101015 2601.00-00 Tax On Generation Skipping Transfers 01/05/2001
200101014 1362.01-03 Late Elections 01/05/2001
200101013 1362.01-03 Late Elections 01/05/2001
200101012 856.04-00 Rents From Real Property 01/05/2001
200101011 2601.00-00 Tax On Generation Skipping Transfers 01/05/2001
200101010 1362.01-03 Late Elections 01/05/2001
200101009 1502.75-00 Filing Requirements 01/05/2001
200101008 9100.00-00 Extension of Time for Making Certain Elections 01/05/2001
200101008 1502.76-00 Taxable Year of Members of Group 01/05/2001
200101007 1503.00-00 Computation and Payment of Taxes 01/05/2001
200101006 355.01-00 Spin-Off 01/05/2001
200101006 368.04-00 Assets for Control of Transferee (Type "D") 01/05/2001
200101005 907.00-00 Special Rules in Case of Foreign Oil and Gas Income 01/05/2001
200101005 907.02-00 Definition of Foreign Oil and Gas Extraction Income 01/05/2001
200101005 9114.03-42 United Kingdom 01/05/2001
200101004 61.22-03 Purchase Price Adjustment 01/05/2001
200101003 263A.08-01 Designated Property 01/05/2001
200101003 263A.10-00 Unit of Property 01/05/2001

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