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
200019023 115.00-00 Income of States, Municipalities, etc. 05/12/2000
200019022 29.01-00 Allowance of Credit 05/12/2000
200019021 927.01-00 Definition of Export Property 05/12/2000
200019020 721.00-00 Nonrecognition of Gain or Loss on Contributions 05/12/2000
200019019 1031.01-00 Property Held For Productive Use or Investment 05/12/2000
200019019 1031.05-00 Deferred Exchanges 05/12/2000
200019019 752.01-00 Increase in Partner's Liabilities 05/12/2000
200019019 752.02-00 Decrease in Partner's Liabilities 05/12/2000
200019019 761.01-01 Organizations Treated as a Partnership 05/12/2000
200019019 761.01-02 Organizations Not Treated as a Partnership 05/12/2000
200019018 1031.01-00 Property Held For Productive Use or Investment 05/12/2000
200019018 1031.05-00 Deferred Exchanges 05/12/2000
200019018 752.01-00 Increase in Partner's Liabilities 05/12/2000
200019018 752.02-00 Decrease in Partner's Liabilities 05/12/2000
200019018 761.01-01 Organizations Treated as a Partnership 05/12/2000
200019018 761.01-02 Organizations Not Treated as a Partnership 05/12/2000
200019017 1031.01-00 Property Held For Productive Use or Investment 05/12/2000
200019017 1031.05-00 Deferred Exchanges 05/12/2000
200019017 752.01-00 Increase in Partner's Liabilities 05/12/2000
200019017 752.02-00 Decrease in Partner's Liabilities 05/12/2000
200019017 761.01-01 Organizations Treated as a Partnership 05/12/2000
200019017 761.01-02 Organizations Not Treated as a Partnership 05/12/2000
200019016 1031.01-00 Property Held For Productive Use or Investment 05/12/2000
200019016 1031.05-00 Deferred Exchanges 05/12/2000
200019016 752.01-00 Increase in Partner's Liabilities 05/12/2000
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