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
Number 200027039 UILC 1362.01-03 Subject Late Elections Release Date 07/07/2000
Number 200027038 UILC 1362.01-03 Subject Late Elections Release Date 07/07/2000
Number 200027037 UILC 1362.02-03 Subject Passive Investment Income Release Date 07/07/2000
Number 200027036 UILC 166.00-00 Subject Bad Debts Release Date 07/07/2000
Number 200027035 UILC 9100.22-00 Subject Other Release Date 07/07/2000
Number 200027035 UILC 1503.04-04 Subject Dual Resident Corporation Release Date 07/07/2000
Number 200027034 UILC 856.04-00 Subject Rents From Real Property Release Date 07/07/2000
Number 200027033 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 07/07/2000
Number 200027032 UILC 1362.04-00 Subject Inadvertent Terminations Release Date 07/07/2000
Number 200027031 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 07/07/2000
Number 200027030 UILC 101.05-00 Subject Flexible Premium Contracts Before 1985 Release Date 07/07/2000
Number 200027030 UILC 7702.20-00 Subject Correction of Errors Release Date 07/07/2000
Number 200027029 UILC 118.01-01 Subject Shareholder Contributions Release Date 07/07/2000
Number 200027028 UILC 1031.00-00 Subject Exchange of Property Held for Productive Use or Investment Release Date 07/07/2000
Number 200027027 UILC 1501.00-00 Subject Privilege to File Consolidated Returns (May v. May Not File Consolidated Return) Release Date 07/07/2000
Number 200027027 UILC 9100.20-00 Subject Section 1502; Election to File Consolidated Return Release Date 07/07/2000
Number 200027026 UILC 6402.01-00 Subject Credit of Overpayment Against Any Tax Liability Release Date 07/07/2000
Number 200027026 UILC 6601.10-00 Subject Request for Interest Netting Release Date 07/07/2000
Number 200027026 UILC 6611.03-00 Subject Interest on Credits Release Date 07/07/2000
Number 200027025 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 07/07/2000
Number 200027025 UILC 2652.01-02 Subject Special Election for QTIP Release Date 07/07/2000
Number 200027024 UILC 9100.09-00 Subject Section 442; Accounting Periods Release Date 07/07/2000
Number 200027023 UILC 1362.01-03 Subject Late Elections Release Date 07/07/2000
Number 200027022 UILC 9100.09-00 Subject Section 442; Accounting Periods Release Date 07/07/2000
Number 200027021 UILC 882.07-00 Subject Interest deductions Release Date 07/07/2000