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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Nimewo UILC Sijè Dat Piblikasyon
199903037 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 01/22/1999
199903029 51.07.00-00 LIENS: Filing 01/22/1999
199903029 51.07.09-00 LIENS: Filing: State law, effect of 01/22/1999
199903009 1362.00-00 Election by Small Business Corporation 01/22/1999
199903006 1362.00-00 Election by Small Business Corporation 01/22/1999
199903005 42.10-00 Recapture of Credit 01/22/1999
199903015 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 01/22/1999
199903047 9100.09-00 Section 442; Accounting Periods 01/22/1999
199903043 1362.00-00 Election by Small Business Corporation 01/22/1999
199903014 355.01-01 Split-Off 01/22/1999
199903014 368.04-00 Assets for Control of Transferee (Type "D") 01/22/1999
199903032 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 01/22/1999
199903032 3121.16-00 Treatment of Certain Deferred Compensation and Salary Reduction Arrangements 01/22/1999
199903032 3401.01-00 Wages Subject to Withholding 01/22/1999
199903018 1362.04-00 Inadvertent Terminations 01/22/1999
199903036 83.08-00 Deduction by Employer 01/22/1999
199903036 404.10-00 Deferred Compensation 01/22/1999
199903036 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 01/22/1999
199903050 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 01/22/1999
199903042 355.01-01 Split-Off 01/22/1999
199903042 368.04-00 Assets for Control of Transferee (Type "D") 01/22/1999
199903033 9100.10-01 Accounting Methods 01/22/1999
199903039 104.02-00 Workmen's Compensation 01/22/1999
199903011 9100.22-00 Other 01/22/1999
199903011 1503.03-00 Dual Resident Corporations (Repealed in 1976) 01/22/1999