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
199903025 2036.08-03 Stock Transferred--Rights Retained 01/22/1999
199903028 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 01/22/1999
199903024 831.03-00 Whether Company Qualifies as Insurance Company 01/22/1999
199903024 832.00-00 Insurance Company Taxable Income 01/22/1999
199903019 2518.00-00 Disclaimers 01/22/1999
199903019 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 01/22/1999
199903013 751.00-00 Unrealized Receivables and Inventory Items 01/22/1999
199903013 351.00-00 Transfer to Corporation Controlled by Transferor 01/22/1999
199903040 2503.00-00 Taxable Gifts (Annual Exclusion Allowed v. Not Allowed) 01/22/1999
199903040 2513.00-00 Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) 01/22/1999
199903040 2523.00-00 Gift to Spouse (Marital Deduction Allowed v. Not Allowed) 01/22/1999
199903043 1362.00-00 Election by Small Business Corporation 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
199903047 9100.09-00 Section 442; Accounting Periods 01/22/1999
199903033 9100.10-01 Accounting Methods 01/22/1999
199903015 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 01/22/1999
199903035 174.05-02 From Amortization to Current Deduction 01/22/1999
199903023 1362.04-00 Inadvertent Terminations 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
199903005 42.10-00 Recapture of Credit 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