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
200043022 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 10/27/2000
200043022 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 10/27/2000
200043021 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 10/27/2000
200043021 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 10/27/2000
200043020 1362.01-03 Eligible v. Ineligible 10/27/2000
200043019 1362.01-03 Late Elections 10/27/2000
200043018 172.07-00 Deferred Statutory or Tort Liability Losses 10/27/2000
200043017 42.00-00 Low-Income Housing Credit 10/27/2000
200043017 42.04-00 Eligible Basis 10/27/2000
200043017 42.04-01 New Buildings 10/27/2000
200043017 167.14-11 Other Intangible Property 10/27/2000
200043017 168.00-00 Modified Accelerated Cost Recovery System 10/27/2000
200043017 263A.00-00 Capitalization and Inclusion in Inventory Costs of Certain Expenses 10/27/2000
200043016 42.00-00 Low-Income Housing Credit 10/27/2000
200043016 42.04-00 Eligible Basis 10/27/2000
200043016 42.04-01 New Buildings 10/27/2000
200043016 167.14-11 Other Intangible Property 10/27/2000
200043016 168.00-00 Modified Accelerated Cost Recovery System 10/27/2000
200043016 263A.00-00 Capitalization and Inclusion in Inventory Costs of Certain Expenses 10/27/2000
200043016 142.04-00 Qualified Residential Rental Project 10/27/2000
200043015 42.00-00 Low-Income Housing Credit 10/27/2000
200043015 42.04-00 Eligible Basis 10/27/2000
200043015 42.04-01 New Buildings 10/27/2000
200043015 167.14-11 Other Intangible Property 10/27/2000
200043015 168.00-00 Modified Accelerated Cost Recovery System 10/27/2000
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