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
200016019 61.08-00 General Exclusions From Gross Income 04/21/2000
200016019 61.44-00 Recovery of Items Previously Deducted--Tax Benefit 04/21/2000
200016019 165.07-00 Disaster Losses 04/21/2000
200016018 6013.04-00 Joint and Several Liability 04/21/2000
200016018 3121.12-00 Tips Included for Both Employee and Employer Taxes 04/21/2000
200016017 6503.09-00 Effect of Bankruptcy Code Proceeding 04/21/2000
200016016 17.15.00-00 COMPROMISE AND SETTLEMENT: Default 04/21/2000
200016015 368.03-00 Stock for Property (Type "C") 04/21/2000
200016015 368.13-00 Transactions Involving Two or More Investment Companies 04/21/2000
200016014 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/21/2000
200016013 561.05-00 Regulated Investment Companies 04/21/2000
200016013 562.03-02 Class of Stock 04/21/2000
200016013 702.00-00 Income and Credits of Partner 04/21/2000
200016013 704.01-02 Economic Effect 04/21/2000
200016013 851.02-00 Gross Income Requirement 04/21/2000
200016013 851.03-00 Diversification Requirement 04/21/2000
200016013 7701.02-00 Partnerships v. Associations 04/21/2000
200016013 7704.01-00 Meaning of 04/21/2000
200016012 104.02-00 Workmen's Compensation 04/21/2000
200016011 1362.02-03 Passive Investment Income 04/21/2000
200016010 877.01-00 Principal Purpose--the Avoidance of Tax 04/21/2000
200016009 936.04-00 Revocation of Election 04/21/2000
200016008 817.08-04 Look-Through Diversification 04/21/2000
200016007 1362.01-03 Late Elections 04/21/2000
200016006 6213.07-02 Tentative Carryback Adjustments 04/21/2000
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