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
199938038 1362.01-03 Late Elections 09/24/1999
199938037 1362.01-03 Late Elections 09/24/1999
199938036 162.00-00 Trade or Business (Deductible v. Not Deductible) 09/24/1999
199938035 1362.02-03 Passive Investment Income 09/24/1999
199938034 468A.04-02 Revised Schedules 09/24/1999
199938034 468A.03-04 Formulas or Other Methods 09/24/1999
199938033 468A.04-02 Revised Schedules 09/24/1999
199938033 468A.03-04 Formulas or Other Methods 09/24/1999
199938032 6041.03-00 Fixed or Determinable Gains, Profits, or Income 09/24/1999
199938031 9114.01-17 Artistes and Athletes 09/24/1999
199938030 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 09/24/1999
199938029 9100.00-00 Extension of Time for Making Certain Elections 09/24/1999
199938029 1361.00-00 Definitions 09/24/1999
199938028 1362.01-03 Late Elections 09/24/1999
199938027 9100.22-00 Other 09/24/1999
199938027 1503.04-04 Dual Resident Corporation 09/24/1999
199938026 9100.22-00 Other 09/24/1999
199938026 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 09/24/1999
199938025 9100.18-00 Section 927; FSC Election 09/24/1999
199938024 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/24/1999
199938023 855.01-00 General Rule 09/24/1999
199938023 9100.00-00 Extension of Time for Making Certain Elections 09/24/1999
199938022 831.03-00 Whether Company Qualifies as Insurance Company 09/24/1999
199938021 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/24/1999
199938021 355.01-00 Spin-Off 09/24/1999