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
201316010 108.00-00 Income From Discharge of Indebtedness 04/19/2013
201316010 108.01-00 Exclusion From Gross Income 04/19/2013
201316010 108.02-00 Reduction of Tax Attributes 04/19/2013
201316010 108.02-01 Election to Reduce Basis of Depreciable Property First 04/19/2013
201316010 9100.00-00 Extension of Time for Making Certain Elections 04/19/2013
201316009 108.00-00 Income From Discharge of Indebtedness 04/19/2013
201316009 108.01-00 Exclusion From Gross Income 04/19/2013
201316009 108.02-00 Reduction of Tax Attributes 04/19/2013
201316009 108.02-01 Election to Reduce Basis of Depreciable Property First 04/19/2013
201316009 9100.00-00 Extension of Time for Making Certain Elections 04/19/2013
201316008 9100.22-00 Other 04/19/2013
201316008 1502.47-00 Accumulated Earnings Tax on Separate Basis 04/19/2013
201316007 168.29-00 Alternative Depreciation System (ADS) 04/19/2013
201316007 9100.04-00 Section 168; MACRS 04/19/2013
201316006 168.29-00 Alternative Depreciation System (ADS) 04/19/2013
201316006 9100.04-00 Section 168; MACRS 04/19/2013
201316005 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 04/19/2013
201316004 2601.04-03 Amendments to Wills or Revocable Trusts 04/19/2013
201316004 2601.04-05 Cases of Mental Incompetency 04/19/2013
201316004 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 04/19/2013
201316003 163.00-00 Interest 04/19/2013
201316003 9100.00-00 Extension of Time for Making Certain Elections 04/19/2013
201316002 2632.01-00 Time and Manner of Allocation 04/19/2013
201316002 9100.00-00 Extension of Time for Making Certain Elections 04/19/2013
201316001 2632.01-00 Time and Manner of Allocation 04/19/2013

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