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 368.04-00 Assets for Control of Transferee (Type "D") 07/30/1999
199930034 1362.01-03 Late Elections 07/30/1999
199930018 3231.01-00 Employers v. Not Employers 07/30/1999
199930002 2502.01-01 Taxable Gifts for Prior Periods 07/30/1999
199930002 2505.01-00 Reduction of Credit for Sum of Amounts Used in Prior Periods 07/30/1999
199930002 2505.04-00 Mandatory Character of Credit 07/30/1999
199930017 168.20-00 Classification of Property 07/30/1999
199930017 446.04-17 Change in Method of Accounting for Depreciation 07/30/1999
199930031 6601.02-01 Starting Date (Avon Products) 07/30/1999
199930026 2041.02-00 Post-1942 Powers 07/30/1999
199930026 2041.12-00 Effect of State Laws 07/30/1999
199930006 64.45.03-00 PROPERTY SUBJECT TO COLLECTION: Tenancy, held in: Joint 07/30/1999
199930043 856.01-00 Income Requirements 07/30/1999
199930013 64.00.00-00 PROPERTY SUBJECT TO COLLECTION 07/30/1999
199930048 4941.04-00 Definition of Self-Dealing 07/30/1999
199930050 507.00-00 Termination of Private Foundation Status 07/30/1999
199930050 509.00-00 Private Foundation Defined 07/30/1999
199930050 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 07/30/1999
199930050 4941.04-00 Definition of Self-Dealing 07/30/1999
199930050 4942.03-05 Qualifying Distribution 07/30/1999
199930050 4944.00-00 Excise Tax on "Jeopardizing" Investments 07/30/1999
199930050 4945.04-06 Expenditure Responsibility 07/30/1999
199930050 6033.02-01 Private Foundation 07/30/1999
199930005 9214.04-00 Computer Leasing 07/30/1999
199930020 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/30/1999