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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Nimewo UILC Sijè Dat Piblikasyon
201202029 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 01/13/2012
201202028 3101.00-00 Rate and Measure of Employee Tax 01/13/2012
201202027 6511.03-02 Carrybacks: Net Operating Loss and Capital Loss 01/13/2012
201202026 6664.03-00 Reasonable Cause Exception 01/13/2012
201202025 6231.13-00 Items Cease to Be Partnership Items in Certain Cases 01/13/2012
201202024 6231.07-00 Tax Matters Partner 01/13/2012
201202023 6221.00-00 Tax Treatment Determined At Partnership Level 01/13/2012
201202022 6103.08-04 Disclosure in Judicial or Administrative Tax Administration Proceedings 01/13/2012
201202021 163.10-00 Limitation on Deduction for Certain Interest Paid By Corporation to Related Person 01/13/2012
201202021 446.04-00 Change of Methods (Permissible v. Not Permissible) 01/13/2012
201202020 302.00-00 Distributions in Redemption of Stock 01/13/2012
201202020 302.02-00 Disproportionate Redemption of stock 01/13/2012
201202019 642.03-00 Charitable Deduction 01/13/2012
201202019 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 01/13/2012
201202018 6325.00-00 Release of Lien or Discharge of Property 01/13/2012
201202018 7425.04-02 Consent to Sale 01/13/2012
201202017 9100.00-00 Extension of Time for Making Certain Elections 01/13/2012
201202017 9100.22-00 Other 01/13/2012
201202017 168.00-00 Modified Accelerated Cost Recovery System 01/13/2012
201202016 1362.01-03 Late Elections 01/13/2012
201202015 9100.00-00 Extension of Time for Making Certain Elections 01/13/2012
201202014 565.00-00 Consent Dividends 01/13/2012
201202014 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 01/13/2012
201202013 7701.00-00 Definitions 01/13/2012
201202013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/13/2012