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
200006019 1362.01-03 Late Elections 02/11/2000
200006018 1362.01-03 Late Elections 02/11/2000
200006017 448.04-02 Ownership Test 02/11/2000
200006016 1397.00-00 Empowerment Zone - Other definitions and special rules 02/11/2000
200006016 1400B.03-00 DC Zone Business 02/11/2000
200006015 1502.20-00 Loss Disallowance Rule 02/11/2000
200006014 1502.20-00 Loss Disallowance Rule 02/11/2000
200006013 09.24.00-00 BANKRUPTCY CODE CASES: Jurisdiction of bankruptcy court 02/11/2000
200006012 53.03-00 Limitation 02/11/2000
200006011 368.08-00 Continuity of Interest Rule 02/11/2000
200006010 401.18-00 Group Trusts Involving Governmental Plans 02/11/2000
200006010 457.01-00 Year of Inclusion in Gross Income 02/11/2000
200006010 457.05-00 Eligible Deferred Compensation Plan Defined 02/11/2000
200006010 3402.00-00 Income Tax Collected at Source 02/11/2000
200006008 721.00-00 Nonrecognition of Gain or Loss on Contributions 02/11/2000
200006007 832.17-05 Change in Method of Accounting 02/11/2000
200006006 925.00-00 Transfer Pricing Rules 02/11/2000
200006006 6401.00-00 Amounts Treated as Overpayments 02/11/2000
200006006 6511.01-03 Claim Filed Late 02/11/2000
200006006 6511.02-01 Advance Payment 02/11/2000
200006005 62.02-05 Tool / Equipment Rental 02/11/2000
200006004 382.12-09 Reduction for Interest Payment 02/11/2000
200006004 382.12-10 Reduction of Carryovers 02/11/2000
200006004 1272.00-00 Current Inclusion in Income of Original Issue Discount 02/11/2000
200006003 1274.01-00 Stated Principal Amount 02/11/2000
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