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
199949023 2518.00-00 Disclaimers 12/10/1999
199949023 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 12/10/1999
199949022 9100.09-00 Section 442; Accounting Periods 12/10/1999
199949022 444.03-00 Procedural Requirements for Making Election 12/10/1999
199949021 1362.01-03 Late Elections 12/10/1999
199949020 1362.00-00 Election by Small Business Corporation 12/10/1999
199949019 1362.00-00 Election by Small Business Corporation 12/10/1999
199949018 1361.03-02 Qualified Subchapter S Trusts 12/10/1999
199949017 1362.01-03 Late Elections 12/10/1999
199949016 168.00-00 Modified Accelerated Cost Recovery System 12/10/1999
199949016 168.20-00 Classification of Property 12/10/1999
199949016 168.20-02 Asset Classes 12/10/1999
199949015 1362.01-03 Late Elections 12/10/1999
199949014 162.36-04 Performance-Based Compensation 12/10/1999
199949013 1362.01-03 Late Elections 12/10/1999
199949012 1362.01-03 Late Elections 12/10/1999
199949011 1504.00-00 Definitions 12/10/1999
199949011 9100.00-00 Extension of Time for Making Certain Elections 12/10/1999
199949010 1362.01-03 Late Elections 12/10/1999
199949009 280G.01-00 Definitions 12/10/1999
199949009 4999.00-00 Golden Parachute Payments 12/10/1999
199949008 162.00-00 Trade or Business (Deductible v. Not Deductible) 12/10/1999
199949008 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 12/10/1999
199949008 468B.00-00 Special Rules For Designated Settlement Funds 12/10/1999
199949008 468B.03-00 Deduction Not Allowed For Transfer of Insurance Amounts 12/10/1999