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
199934012 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/27/1999
199934011 2511.00-00 Transfers in General (Gift v. Not a Gift) 08/27/1999
199934010 468A.04-02 Revised Schedules 08/27/1999
199934010 468A.03-04 Formulas or Other Methods 08/27/1999
199934009 61.43-00 Form v. Substance 08/27/1999
199934009 482.00-00 Allocation of Income and Deductions Among Taxpayers 08/27/1999
199934008 1042.02-00 Requirements 08/27/1999
199934007 1042.02-00 Requirements 08/27/1999
199934006 1042.02-00 Requirements 08/27/1999
199934005 1362.04-00 Inadvertent Terminations 08/27/1999
199934004 1362.04-00 Inadvertent Terminations 08/27/1999
199934003 985.02-02 Currency Gain or Loss Determination 08/27/1999
199934002 83.12-00 Property 08/27/1999
199934002 404.10-00 Deferred Compensation 08/27/1999
199934002 419.03-00 Welfare Benefit Fund 08/27/1999
199934002 461.01-00 Accrual Method 08/27/1999
199934001 302.01-04 Meaningful Reduction of Interest 08/27/1999
199934001 356.01-01 Dividend Status 08/27/1999
199933053 414.08-00 Church Plan 08/20/1999
199933052 412.06-00 Minimum Funding Waiver 08/20/1999
199933051 4942.03-03 Minimum Investment Return 08/20/1999
199933051 4942.03-05 Qualifying Distribution 08/20/1999
199933051 4944.03-00 Exception for Program-Related Investments 08/20/1999
199933050 507.04-00 Termination Under Section 507(b)(1)(B) 08/20/1999
199933050 4942.00-00 Taxes on Failure to Distribute Income 08/20/1999