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
Number 200151033 UILC 61.03-00 Subject Loan or Mortgage v. Sale Release Date 12/21/2001
Number 200151033 UILC 61.43-00 Subject Form v. Substance Release Date 12/21/2001
Number 200151033 UILC 45.01-00 Subject In General Release Date 12/21/2001
Number 200151032 UILC 1362.04-00 Subject Inadvertent Terminations Release Date 12/21/2001
Number 200151031 UILC 9100.09-00 Subject Section 442; Accounting Periods Release Date 12/21/2001
Number 200151030 UILC 1362.01-03 Subject Late Elections Release Date 12/21/2001
Number 200151029 UILC 1362.01-03 Subject Late Elections Release Date 12/21/2001
Number 200151028 UILC 1362.01-03 Subject Late Elections Release Date 12/21/2001
Number 200151027 UILC 9100.09-00 Subject Section 442; Accounting Periods Release Date 12/21/2001
Number 200151027 UILC 444.03-00 Subject Procedural Requirements for Making Election Release Date 12/21/2001
Number 200151026 UILC 1362.01-03 Subject Late Elections Release Date 12/21/2001
Number 200151025 UILC 1362.01-03 Subject Late Elections Release Date 12/21/2001
Number 200151024 UILC 1362.01-03 Subject Late Elections Release Date 12/21/2001
Number 200151023 UILC 1362.01-03 Subject Late Elections Release Date 12/21/2001
Number 200151022 UILC 1362.01-03 Subject Late Elections Release Date 12/21/2001
Number 200151021 UILC 1362.01-03 Subject Late Elections Release Date 12/21/2001
Number 200151020 UILC 1362.01-03 Subject Late Elections Release Date 12/21/2001
Number 200151019 UILC 925.01-01 Subject Election of Grouping Release Date 12/21/2001
Number 200151018 UILC 9999.98-00 Subject Not Able to Identify Under Present List Release Date 12/21/2001
Number 200151017 UILC 1031.00-00 Subject Exchange of Property Held for Productive Use or Investment Release Date 12/21/2001
Number 200151016 UILC 3231.01-00 Subject Employers v. Not Employers Release Date 12/21/2001
Number 200151015 UILC 170.09-01 Subject United States, States, Political Subdivisions, Etc. Release Date 12/21/2001
Number 200151014 UILC 61.29-00 Subject Agents--Conduits Release Date 12/21/2001
Number 200151013 UILC 29.00-00 Subject (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source Release Date 12/21/2001
Number 200151012 UILC 29.00-00 Subject (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source Release Date 12/21/2001