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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Número UILC Asunto Fecha de publicación
200721020 501.12-03 Mutual or Cooperative Electric Companies 05/25/2007
200721019 56.00-00 Adjustments In Computing Alternative Minimum Taxable Income 05/25/2007
200721019 55.00-00 Alternative Minimum Tax 05/25/2007
200721018 941.04-00 Foreign Sale and Leasing Income 05/25/2007
200721017 111.00-00 Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) 05/25/2007
200721017 111.06-00 Tax Refunds 05/25/2007
200721017 164.00-00 Taxes 05/25/2007
200721017 164.01-00 Real Property Taxes 05/25/2007
200721017 61.00-00 Gross Income v. Not Gross Income 05/25/2007
200721017 61.13-00 Refunds and Reimbursements 05/25/2007
200721017 61.13-07 Refund of Taxes or Duties 05/25/2007
200721016 451.15-00 Income From Sales 05/25/2007
200721016 451.15-01 When Sale Completed 05/25/2007
200721015 266.00-00 Carrying Charges 05/25/2007
200721014 9999.00-00 Miscellaneous Issues 05/25/2007
200721013 61.00-00 Gross Income v. Not Gross Income 05/25/2007
200721013 6041.00-00 Information at Source 05/25/2007
200721012 1362.01-03 Late Elections 05/25/2007
200721011 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 05/25/2007
200721011 104.02-00 Workmen's Compensation 05/25/2007
200721010 9100.22-00 Other 05/25/2007
200721010 1503.04-04 Dual Resident Corporation 05/25/2007
200721009 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 05/25/2007
200721009 104.02-00 Workmen's Compensation 05/25/2007
200721008 1362.01-03 Late Elections 05/25/2007