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
200630013 1503.04-00 Dual Consolidated Loss 07/28/2006
200630012 453.00-00 Installment Method (Available v. Not Available) 07/28/2006
200630012 453.08-00 Revocation of Elections 07/28/2006
200630011 1362.01-03 Late Elections 07/28/2006
200630010 856.01-00 Income Requirements 07/28/2006
200630009 9100.22-00 Other 07/28/2006
200630009 1503.04-04 Dual Resident Corporation 07/28/2006
200630008 9100.22-00 Other 07/28/2006
200630008 1503.04-04 Dual Resident Corporation 07/28/2006
200630007 168.24-01 Normalization Rules 07/28/2006
200630006 170.00-00 Charitable, Etc. Contributions and Gifts 07/28/2006
200630006 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 07/28/2006
200630005 1031.06-00 Multi-Party Exchanges 07/28/2006
200630004 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 07/28/2006
200630003 9100.00-00 Extension of Time for Making Certain Elections 07/28/2006
200630002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/28/2006
200630001 115.00-00 Income of States, Municipalities, etc. 07/28/2006
200629031 168.20-00 Classification of Property 07/21/2006
200629030 162.21-01 Fines and Penalties 07/21/2006
200629029 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 07/21/2006
200629028 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 07/21/2006
200629027 168.36-00 Additional First Year Depreciation 07/21/2006
200629026 461.16-00 Accrual of Other Taxes 07/21/2006
200629025 7602.07-01 Authority to Issue 07/21/2006
200629024 9100.05-00 Section 266; Carrying Charges 07/21/2006