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
199930004 61.43-01 Lease of Property 07/30/1999
199930004 61.50-00 Leveraged Leasing 07/30/1999
199930004 161.00-00 Allowance of Deductions (Deductible v. Not Deductible) 07/30/1999
199930004 482.00-00 Allocation of Income and Deductions Among Taxpayers 07/30/1999
199930004 9214.04-00 Computer Leasing 07/30/1999
199930003 74.04.01-00 SUITS: By the U.S.: Enforcement of levy 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
199930001 1221.12-02 Business Hedges 07/30/1999
199930001 7805.04-00 Retroactive Effect of Regulation 07/30/1999
199929051 4971.02-00 Additional Tax 07/23/1999
199929050 170.07-00 Percentage Limitations 07/23/1999
199929050 501.03-08 Educational Organizations 07/23/1999
199929049 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/23/1999
199929048 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 07/23/1999
199929047 507.01-00 Termination Under Section 507(a)(1) 07/23/1999
199929047 4945.04-06 Expenditure Responsibility 07/23/1999
199929046 412.06-00 Minimum Funding Waiver 07/23/1999
199929045 415.02-01 Annual Addition 07/23/1999
199929044 512.09-03 Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00|et. seq.) 07/23/1999
199929043 132.03-00 Working Condition Fringe 07/23/1999
199929042 9100.05-00 Section 266; Carrying Charges 07/23/1999
199929041 141.00-00 Private Activity Bond; Qualified Bond 07/23/1999
199929040 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 07/23/1999