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
200019042 1272.00-00 Current Inclusion in Income of Original Issue Discount 05/12/2000
200019041 1272.00-00 Current Inclusion in Income of Original Issue Discount 05/12/2000
200019040 9100.22-00 Other 05/12/2000
200019040 9114.03-06 Canada 05/12/2000
200019039 9100.22-00 Other 05/12/2000
200019039 1503.04-04 Dual Resident Corporation 05/12/2000
200019038 9100.22-00 Other 05/12/2000
200019038 1503.04-04 Dual Resident Corporation 05/12/2000
200019037 9100.22-00 Other 05/12/2000
200019037 1503.04-04 Dual Resident Corporation 05/12/2000
200019036 368.08-00 Continuity of Interest Rule 05/12/2000
200019035 368.00-00 Definitions Relating to Corporate Reorganizations 05/12/2000
200019035 367.00-00 Foreign Corporations 05/12/2000
200019034 368.00-00 Definitions Relating to Corporate Reorganizations 05/12/2000
200019033 1362.01-03 Late Elections 05/12/2000
200019032 1362.01-03 Late Elections 05/12/2000
200019031 1362.01-03 Late Elections 05/12/2000
200019030 877.01-00 Principal Purpose--the Avoidance of Tax 05/12/2000
200019029 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/12/2000
200019028 1362.01-03 Late Elections 05/12/2000
200019027 1502.75-00 Filing Requirements 05/12/2000
200019026 482.00-00 Allocation of Income and Deductions Among Taxpayers 05/12/2000
200019026 482.11-00 Transfer or Use of Intangibles 05/12/2000
200019025 877.01-00 Principal Purpose--the Avoidance of Tax 05/12/2000
200019024 368.01-00 Statutory Merger or Consolidation (Type "A") 05/12/2000
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