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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Number UILC Subject Release Date
200928012 1362.01-00 Eligible v. Ineligible 07/10/2009
200928012 1362.01-03 Late Elections 07/10/2009
200928011 302.02-00 Disproportionate Redemption of stock 07/10/2009
200928011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/10/2009
200928011 1222.01-00 Short-Term v. Long-Term Capital Gains and Losses 07/10/2009
200928010 302.02-00 Disproportionate Redemption of stock 07/10/2009
200928010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/10/2009
200928010 1222.01-00 Short-Term v. Long-Term Capital Gains and Losses 07/10/2009
200928009 302.02-00 Disproportionate Redemption of stock 07/10/2009
200928009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/10/2009
200928009 1222.01-00 Short-Term v. Long-Term Capital Gains and Losses 07/10/2009
200928008 302.02-00 Disproportionate Redemption of stock 07/10/2009
200928008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/10/2009
200928008 1222.01-00 Short-Term v. Long-Term Capital Gains and Losses 07/10/2009
200928007 302.02-00 Disproportionate Redemption of stock 07/10/2009
200928007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/10/2009
200928007 1222.01-00 Short-Term v. Long-Term Capital Gains and Losses 07/10/2009
200928006 302.02-00 Disproportionate Redemption of stock 07/10/2009
200928006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/10/2009
200928006 1222.01-00 Short-Term v. Long-Term Capital Gains and Losses 07/10/2009
200928005 302.02-00 Disproportionate Redemption of stock 07/10/2009
200928005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/10/2009
200928005 1222.01-00 Short-Term v. Long-Term Capital Gains and Losses 07/10/2009
200928004 302.02-00 Disproportionate Redemption of stock 07/10/2009
200928004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/10/2009
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