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
199935008 861.08-01 Allocation 09/03/1999
199935008 924.01-00 Definition of Foreign Trading Gross Receipts 09/03/1999
199935022 1362.01-03 Late Elections 09/03/1999
199935054 9999.98-00 Not Able to Identify Under Present List 09/03/1999
199935031 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/03/1999
199935048 877.01-00 Principal Purpose--the Avoidance of Tax 09/03/1999
199935053 742.00-00 Basis of Transferee Partner's Interest 09/03/1999
199935053 705.02-00 Adjustments to Basis 09/03/1999
199935053 752.04-00 Sale or Exchange of an Interest 09/03/1999
199935005 28.00.00-00 ERRONEOUS REFUNDS 09/03/1999
199935001 808.01-00 Definition Policyholder Dividends 09/03/1999
199935024 475.05-00 Definitions 09/03/1999
199935010 1362.01-03 Late Elections 09/03/1999
199935006 151.08-01 Disallowance in Case of Certain Dependents 09/03/1999
199935067 1362.02-03 Passive Investment Income 09/03/1999
199935002 108.01-02 Insolvent Taxpayer 09/03/1999
199935025 1362.01-03 Late Elections 09/03/1999
199935004 368.04-00 Assets for Control of Transferee (Type "D") 09/03/1999
199935042 368.08-02 Proprietary Interest Continuity 09/03/1999
199935009 1502.12-00 Separate Taxable Income 09/03/1999
199935009 1502.21-00 Consolidated Net Operating Loss Deduction 09/03/1999
199935009 9999.98-00 Not Able to Identify Under Present List 09/03/1999
199935060 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 09/03/1999
199935060 451.13-00 Prepaid and Advance Income 09/03/1999
199935060 451.15-00 Income From Sales 09/03/1999