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. Enter a term in the Find box. Click the Search button. Showing 1 - 25 of 165Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 202205023 108.01-00 Exclusion From Gross Income 02/04/2022 202205023 108.01-04 Qualified Real Property Business Indebtedness Exclusion 02/04/2022 202205023 108.02-01 Election to Reduce Basis of Depreciable Property First 02/04/2022 202205022 108.01-00 Exclusion From Gross Income 02/04/2022 202205022 108.01-04 Qualified Real Property Business Indebtedness Exclusion 02/04/2022 202205022 108.02-01 Election to Reduce Basis of Depreciable Property First 02/04/2022 202139001 108.04-01 Debt Acquisition By Related Person 10/01/2021 202119004 108.00-00 Income From Discharge of Indebtedness 05/14/2021 202119004 108.01-00 Exclusion From Gross Income 05/14/2021 202119004 108.01-04 Qualified Real Property Business Indebtedness Exclusion 05/14/2021 202119004 108.02-00 Reduction of Tax Attributes 05/14/2021 202112003 108.00-00 Income From Discharge of Indebtedness 03/26/2021 202112003 108.04-03 Indebtedness Contributed to Capital 03/26/2021 202048001 108.00-00 Income From Discharge of Indebtedness 11/27/2020 202048001 108.01-00 Exclusion From Gross Income 11/27/2020 202048001 108.02-00 Reduction of Tax Attributes 11/27/2020 202048001 108.02-01 Election to Reduce Basis of Depreciable Property First 11/27/2020 202017023 108.00-00 Income From Discharge of Indebtedness 04/24/2020 201929019 108.08-00 Deferral and Ratable Inclusion of Income from Business Debt Reacquisitions 07/19/2019 201902024 108.01-04 Qualified Real Property Business Indebtedness Exclusion 01/11/2019 201815016 108.00-00 Income From Discharge of Indebtedness 04/13/2018 201750015 108.01-00 Exclusion From Gross Income 12/15/2017 201750015 108.02-01 Election to Reduce Basis of Depreciable Property First 12/15/2017 201718023 108.01-02 Insolvent Taxpayer 05/05/2017 201637009 108.01-00 Exclusion From Gross Income 09/09/2016 Pagination Current page 1 Page 2 Page 3 Page 4 Page 5 Page 6 Page 7 Next page Next Last page Last »
