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
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
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
200019043 507.00-00 Termination of Private Foundation Status 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
200019046 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 05/12/2000
200019012 936.00-00 Puerto Rico and Possession Tax Credit 05/12/2000
200019029 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/12/2000
200019008 877.01-00 Principal Purpose--the Avoidance of Tax 05/12/2000
200019025 877.01-00 Principal Purpose--the Avoidance of Tax 05/12/2000
200019028 1362.01-03 Late Elections 05/12/2000
200018032 338.01-02 Time in which Election must be made 05/05/2000
200018032 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 05/05/2000
200018037 1362.01-03 Late Elections 05/05/2000
200018039 355.04-00 Business Purpose 05/05/2000
200018011 704.01-04 Section 704(c) Considerations 05/05/2000
200018018 448.02-01 Requirement of Registration 05/05/2000
200018044 9100.00-00 Extension of Time for Making Certain Elections 05/05/2000