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
199935006 151.08-01 Disallowance in Case of Certain Dependents 09/03/1999
199935005 28.00.00-00 ERRONEOUS REFUNDS 09/03/1999
199935004 368.04-00 Assets for Control of Transferee (Type "D") 09/03/1999
199935003 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 09/03/1999
199935003 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 09/03/1999
199935002 108.01-02 Insolvent Taxpayer 09/03/1999
199935001 808.01-00 Definition Policyholder Dividends 09/03/1999
199934025 408.00-00 Individual Retirement Accounts 08/27/1999
199934025 408.03-00 Rollover Contributions 08/27/1999
199934024 9999.98-00 Not Able to Identify Under Present List 08/27/1999
199934024 408.03-00 Rollover Contributions 08/27/1999
199934023 1041.01-00 Transfers Incident to Divorce 08/27/1999
199934022 1362.01-03 Late Elections 08/27/1999
199934021 1362.04-00 Inadvertent Terminations 08/27/1999
199934020 9999.98-00 Not Able to Identify Under Present List 08/27/1999
199934019 50.00.00-00 LEVY 08/27/1999
199934018 32.02-00 Earned Income 08/27/1999
199934017 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 08/27/1999
199934016 174.05-01 From Current Deduction to Amortization 08/27/1999
199934015 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 08/27/1999
199934014 47.02-01 Qualified Rehabilitated Building 08/27/1999
199934014 47.02-06 Qualified Rehabilitation Expenditures 08/27/1999
199934013 277.00-00 Deduction Incurred by Certain Membership Organizations in Transactions With Members 08/27/1999
199934013 528.00-00 Certain Homeowners Associations 08/27/1999
199934012 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 08/27/1999