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 200006014 UILC 1502.20-00 Subject Loss Disallowance Rule Release Date 02/11/2000
Number 200006013 UILC 09.24.00-00 Subject BANKRUPTCY CODE CASES: Jurisdiction of bankruptcy court Release Date 02/11/2000
Number 200006012 UILC 53.03-00 Subject Limitation Release Date 02/11/2000
Number 200006011 UILC 368.08-00 Subject Continuity of Interest Rule Release Date 02/11/2000
Number 200006010 UILC 401.18-00 Subject Group Trusts Involving Governmental Plans Release Date 02/11/2000
Number 200006010 UILC 457.01-00 Subject Year of Inclusion in Gross Income Release Date 02/11/2000
Number 200006010 UILC 457.05-00 Subject Eligible Deferred Compensation Plan Defined Release Date 02/11/2000
Number 200006010 UILC 3402.00-00 Subject Income Tax Collected at Source Release Date 02/11/2000
Number 200006008 UILC 721.00-00 Subject Nonrecognition of Gain or Loss on Contributions Release Date 02/11/2000
Number 200006007 UILC 832.17-05 Subject Change in Method of Accounting Release Date 02/11/2000
Number 200006006 UILC 925.00-00 Subject Transfer Pricing Rules Release Date 02/11/2000
Number 200006006 UILC 6401.00-00 Subject Amounts Treated as Overpayments Release Date 02/11/2000
Number 200006006 UILC 6511.01-03 Subject Claim Filed Late Release Date 02/11/2000
Number 200006006 UILC 6511.02-01 Subject Advance Payment Release Date 02/11/2000
Number 200006005 UILC 62.02-05 Subject Tool / Equipment Rental Release Date 02/11/2000
Number 200006004 UILC 382.12-09 Subject Reduction for Interest Payment Release Date 02/11/2000
Number 200006004 UILC 382.12-10 Subject Reduction of Carryovers Release Date 02/11/2000
Number 200006004 UILC 1272.00-00 Subject Current Inclusion in Income of Original Issue Discount Release Date 02/11/2000
Number 200006003 UILC 1274.01-00 Subject Stated Principal Amount Release Date 02/11/2000
Number 200006003 UILC 1442.04-00 Subject Interest Release Date 02/11/2000
Number 200006002 UILC 954.02-08 Subject Income Equivalent to Interest Release Date 02/11/2000
Number 200006001 UILC 2601.04-01 Subject Wills or Revocable Trusts Executed Before October 22, 1986 Release Date 02/11/2000
Number 200005039 UILC 404.00-00 Subject Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) Release Date 02/04/2000
Number 200005039 UILC 3402.00-00 Subject Income Tax Collected at Source Release Date 02/04/2000
Number 200005038 UILC 4945.04-04 Subject Grants to Individuals Release Date 02/04/2000