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 200203007 UILC 6229.07-00 Sijè Assessment of Partnership Items, Converted to Nonpartnership Items Dat Piblikasyon 01/18/2002
Nimewo 200203007 UILC 6503.06-00 Sijè Extensions for Payment of Tax Attributable to Recoveries of Foreign Expropriation Losses Dat Piblikasyon 01/18/2002
Nimewo 200203006 UILC 451.14-00 Sijè Constructive Receipt Dat Piblikasyon 01/18/2002
Nimewo 200203005 UILC 3121.04-18 Sijè Insurance Salesmen Dat Piblikasyon 01/18/2002
Nimewo 200203004 UILC 461.00-00 Sijè General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) Dat Piblikasyon 01/18/2002
Nimewo 200203003 UILC 6011.06-00 Sijè Form of Return Dat Piblikasyon 01/18/2002
Nimewo 200203003 UILC 6611.09-00 Sijè No Interest Until Return in Processible Form Dat Piblikasyon 01/18/2002
Nimewo 200203002 UILC 6511.03-02 Sijè Carrybacks: Net Operating Loss and Capital Loss Dat Piblikasyon 01/18/2002
Nimewo 200203002 UILC 6532.02-01 Sijè Date of Rejection of Refund Claim Dat Piblikasyon 01/18/2002
Nimewo 200203001 UILC 167.01-00 Sijè Property Used in the Trade or Business Dat Piblikasyon 01/18/2002
Nimewo 200203001 UILC 471.09-00 Sijè Items Includible v. Not Includible in Inventory Dat Piblikasyon 01/18/2002
Nimewo 200202072 UILC 911.11-00 Sijè Election Dat Piblikasyon 01/11/2002
Nimewo 200202071 UILC 6081.00-00 Sijè Extension of Time for Filing Returns Dat Piblikasyon 01/11/2002
Nimewo 200202070 UILC 9999.98-00 Sijè Not Able to Identify Under Present List Dat Piblikasyon 01/11/2002
Nimewo 200202069 UILC 6211.00-00 Sijè Definition of a Deficiency Dat Piblikasyon 01/11/2002
Nimewo 200202069 UILC 6212.00-00 Sijè Notice of Deficiency Dat Piblikasyon 01/11/2002
Nimewo 200202069 UILC 6532.02-05 Sijè Waiver of Notice of Disallowance Dat Piblikasyon 01/11/2002
Nimewo 200202069 UILC 7422.00-00 Sijè Civil Actions for Refund Dat Piblikasyon 01/11/2002
Nimewo 200202068 UILC 4051.00-00 Sijè Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) Dat Piblikasyon 01/11/2002
Nimewo 200202067 UILC 338.01-02 Sijè Time in which Election must be made Dat Piblikasyon 01/11/2002
Nimewo 200202067 UILC 9100.06-00 Sijè Section 338(g); Election Under Section 1.338-1T(c)(1) Dat Piblikasyon 01/11/2002
Nimewo 200202066 UILC 338.01-02 Sijè Time in which Election must be made Dat Piblikasyon 01/11/2002
Nimewo 200202066 UILC 9100.07-00 Sijè Section 338(h)(1); Election Under Section 1.338(h)(10)-1T Dat Piblikasyon 01/11/2002
Nimewo 200202065 UILC 4982.00-00 Sijè Excise Tax on Undistributed Income of Regulated Investment Companies Dat Piblikasyon 01/11/2002
Nimewo 200202064 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 01/11/2002