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
200048018 702.00-00 Income and Credits of Partner 12/01/2000
200048018 704.01-02 Economic Effect 12/01/2000
200048018 851.02-00 Gross Income Requirement 12/01/2000
200048018 851.03-00 Diversification Requirement 12/01/2000
200048018 7701.02-00 Partnerships v. Associations 12/01/2000
200048018 7704.01-00 Meaning of 12/01/2000
200048017 1362.00-00 Election by Small Business Corporation 12/01/2000
200048016 1362.00-00 Election by Small Business Corporation 12/01/2000
200048015 1362.00-00 Election by Small Business Corporation 12/01/2000
200048014 1362.01-03 Late Elections 12/01/2000
200048013 162.00-00 Trade or Business (Deductible v. Not Deductible) 12/01/2000
200048012 446.03-05 Banks and Financial Institutions (See Also 446.06-00|thru 446.11-00) 12/01/2000
200048012 446.04-18 Change in Method of Accounting for Amortizable Section 197 Intangible 12/01/2000
200048012 481.00-00 Adjustments Required by Changes in Method of Accounting 12/01/2000
200048011 1442.00-00 Withholding of Tax on Foreign Corporations (Required v. Not Required) 12/01/2000
200048010 1362.01-03 Late Elections 12/01/2000
200048009 338.05-00 Elective Recognition of Gain or Loss by Target Corporation - Together with Nonrecognition of Gain or Loss on Stock Sold by Selling Consolidated Group 12/01/2000
200048008 355.01-00 Spin-Off 12/01/2000
200048008 368.04-00 Assets for Control of Transferee (Type "D") 12/01/2000
200048007 355.01-00 Spin-Off 12/01/2000
200048007 368.04-00 Assets for Control of Transferee (Type "D") 12/01/2000
200048006 338.05-00 Elective Recognition of Gain or Loss by Target Corporation - Together with Nonrecognition of Gain or Loss on Stock Sold by Selling Consolidated Group 12/01/2000
200048005 1504.00-00 Definitions 12/01/2000
200048003 9999.00-00 Miscellaneous Issues 12/01/2000
200048002 165.13-00 Abandonment Losses 12/01/2000

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