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
200008022 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 02/25/2000
200008021 1362.04-00 Inadvertent Terminations 02/25/2000
200008020 1362.01-03 Late Elections 02/25/2000
200008019 932.00-00 Coordination of United States and Virgin Islands Income Taxes 02/25/2000
200008019 9114.13-01 U.S. Virgin Islands 02/25/2000
200008018 167.00-00 Depreciation 02/25/2000
200008017 1362.02-03 Passive Investment Income 02/25/2000
200008017 1362.01-03 Late Elections 02/25/2000
200008016 9100.00-00 Extension of Time for Making Certain Elections 02/25/2000
200008016 1361.05-00 Qualified Subchapter S Subsidiary 02/25/2000
200008015 1362.02-02 Ceases to be Small Business Corporation 02/25/2000
200008014 9100.00-00 Extension of Time for Making Certain Elections 02/25/2000
200008013 1362.02-03 Passive Investment Income 02/25/2000
200008012 368.08-00 Continuity of Interest Rule 02/25/2000
200008011 355.01-01 Split-Off 02/25/2000
200008010 355.01-01 Split-Off 02/25/2000
200008009 355.01-01 Split-Off 02/25/2000
200008008 355.01-01 Split-Off 02/25/2000
200008007 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 02/25/2000
200008006 23.07.03-00 DISCLOSURE OF INFORMATION: Tax cases: Privileges 02/25/2000
200008005 263.14-00 Allocation Between Capital Expenditure and Expense 02/25/2000
200008004 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 02/25/2000
200008004 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 02/25/2000
200008003 6015.00-00 Declaration of Estimated Income Tax by Individual (Repealed 1984) (See Also 6654.00-00) 02/25/2000
200008002 475.05-01 Sellers of Nonfinancial Goods and Services 02/25/2000
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