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
200223054 338.01-02 Time in which Election must be made 06/07/2002
200223054 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/07/2002
200223053 338.01-02 Time in which Election must be made 06/07/2002
200223053 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/07/2002
200223052 1366.00-00 Pass-Thru of Items to Shareholders 06/07/2002
200223052 1377.02-00 Post-termination Transition Period 06/07/2002
200223052 1367.00-00 Adjustment to Basis of Stock of, and Indebtedness Owing, Shareholders 06/07/2002
200223051 52.01.00-00 LIMITATIONS: Assessment and collection 06/07/2002
200223050 1361.05-00 Qualified Subchapter S Subsidiary 06/07/2002
200223050 9100.00-00 Extension of Time for Making Certain Elections 06/07/2002
200223049 41.01-00 Alternative Incremental Credit 06/07/2002
200223048 41.01-00 Alternative Incremental Credit 06/07/2002
200223047 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 06/07/2002
200223047 2207A.00-00 Right of Recovery in the Case of Certain Marital Deduction Property 06/07/2002
200223047 2519.00-00 Disposition of Certain Life Estates 06/07/2002
200223047 2702.00-00 Special Valuation Rules for Transfers in Trust 06/07/2002
200223046 1362.01-03 Late Elections 06/07/2002
200223045 731.00-00 Extent of Recognition of Gain or Loss on Distribution 06/07/2002
200223044 731.00-00 Extent of Recognition of Gain or Loss on Distribution 06/07/2002
200223043 731.00-00 Extent of Recognition of Gain or Loss on Distribution 06/07/2002
200223042 731.00-00 Extent of Recognition of Gain or Loss on Distribution 06/07/2002
200223041 731.00-00 Extent of Recognition of Gain or Loss on Distribution 06/07/2002
200223040 731.00-00 Extent of Recognition of Gain or Loss on Distribution 06/07/2002
200223039 731.00-00 Extent of Recognition of Gain or Loss on Distribution 06/07/2002
200223038 731.00-00 Extent of Recognition of Gain or Loss on Distribution 06/07/2002
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