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
199930041 355.01-00 Spin-Off 07/30/1999
199930041 355.01-01 Split-Off 07/30/1999
199930041 368.04-00 Assets for Control of Transferee (Type "D") 07/30/1999
199930040 4976.01-00 Disqualified Benefits 07/30/1999
199930039 6331.11-00 Exempt Property (See 6334.00-00) 07/30/1999
199930039 6332.05-00 Enforcement of Levy 07/30/1999
199930039 6331.21-00 Property of Third Person 07/30/1999
199930038 6651.20-00 Return Prepared by Service 07/30/1999
199930037 23.00.00-00 DISCLOSURE OF INFORMATION 07/30/1999
199930036 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/30/1999
199930036 2601.00-00 Tax On Generation Skipping Transfers 07/30/1999
199930036 507.00-00 Termination of Private Foundation Status 07/30/1999
199930036 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/30/1999
199930036 643.00-00 Definitions Applicable to Subparts A, B, C, and D 07/30/1999
199930036 4941.00-00 Excise Taxes on Acts of Self-Dealing 07/30/1999
199930035 1361.00-00 Definitions 07/30/1999
199930034 1362.01-03 Late Elections 07/30/1999
199930033 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 07/30/1999
199930033 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 07/30/1999
199930032 9100.09-00 Section 442; Accounting Periods 07/30/1999
199930031 6601.02-01 Starting Date (Avon Products) 07/30/1999
199930030 61.00-00 Gross Income v. Not Gross Income 07/30/1999
199930030 61.03-00 Loan or Mortgage v. Sale 07/30/1999
199930030 61.43-00 Form v. Substance 07/30/1999
199930030 451.01-00 Annual Theory 07/30/1999