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 200203013 UILC 42.04-00 Subject Eligible Basis Release Date 01/18/2002
Number 200203012 UILC 7805.05-00 Subject Effect of Private Rulings Release Date 01/18/2002
Number 200203012 UILC 42.04-00 Subject Eligible Basis Release Date 01/18/2002
Number 200203011 UILC 7805.05-00 Subject Effect of Private Rulings Release Date 01/18/2002
Number 200203011 UILC 42.04-00 Subject Eligible Basis Release Date 01/18/2002
Number 200203010 UILC 61.00-00 Subject Gross Income v. Not Gross Income Release Date 01/18/2002
Number 200203009 UILC 168.20-00 Subject Classification of Property Release Date 01/18/2002
Number 200203008 UILC 468A.04-02 Subject Revised Schedules Release Date 01/18/2002
Number 200203008 UILC 468A.03-04 Subject Formulas or Other Methods Release Date 01/18/2002
Number 200203007 UILC 1502.77-00 Subject Common Parent Agent for Subsidiaries Release Date 01/18/2002
Number 200203007 UILC 1502.98-00 Subject Application of Section 382 with Respect to a Consolidated Group Release Date 01/18/2002
Number 200203007 UILC 6229.07-00 Subject Assessment of Partnership Items, Converted to Nonpartnership Items Release Date 01/18/2002
Number 200203007 UILC 6503.06-00 Subject Extensions for Payment of Tax Attributable to Recoveries of Foreign Expropriation Losses Release Date 01/18/2002
Number 200203006 UILC 451.14-00 Subject Constructive Receipt Release Date 01/18/2002
Number 200203005 UILC 3121.04-18 Subject Insurance Salesmen Release Date 01/18/2002
Number 200203004 UILC 461.00-00 Subject General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) Release Date 01/18/2002
Number 200203003 UILC 6011.06-00 Subject Form of Return Release Date 01/18/2002
Number 200203003 UILC 6611.09-00 Subject No Interest Until Return in Processible Form Release Date 01/18/2002
Number 200203002 UILC 6511.03-02 Subject Carrybacks: Net Operating Loss and Capital Loss Release Date 01/18/2002
Number 200203002 UILC 6532.02-01 Subject Date of Rejection of Refund Claim Release Date 01/18/2002
Number 200203001 UILC 167.01-00 Subject Property Used in the Trade or Business Release Date 01/18/2002
Number 200203001 UILC 471.09-00 Subject Items Includible v. Not Includible in Inventory Release Date 01/18/2002
Number 200202072 UILC 911.11-00 Subject Election Release Date 01/11/2002
Number 200202071 UILC 6081.00-00 Subject Extension of Time for Filing Returns Release Date 01/11/2002
Number 200202070 UILC 9999.98-00 Subject Not Able to Identify Under Present List Release Date 01/11/2002