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
199907023 355.01-01 Split-Off 02/19/1999
199907023 368.00-00 Definitions Relating to Corporate Reorganizations 02/19/1999
199907023 1361.01-05 Ineligible Corporation 02/19/1999
199907022 954.02-02 Exclusion of Certain Dividends, Interest, Rents and Royalties from RelatedPersons 02/19/1999
199907021 9999.98-00 Not Able to Identify Under Present List 02/19/1999
199907020 4081.00-00 Gasoline and Diesel Fuels 02/19/1999
199907019 50.20.00-00 LEVY: Levy procedure 02/19/1999
199907018 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 02/19/1999
199907017 9999.98-00 Not Able to Identify Under Present List 02/19/1999
199907016 953.00-00 Insurance Income 02/19/1999
199907016 1503.03-00 Dual Resident Corporations (Repealed in 1976) 02/19/1999
199907015 2651.01-00 Lineal Descendants 02/19/1999
199907014 1502.20-00 Loss Disallowance Rule 02/19/1999
199907014 9100.00-00 Extension of Time for Making Certain Elections 02/19/1999
199907013 664.03-03 Unitrust With Income Exception 02/19/1999
199907012 1362.00-00 Election by Small Business Corporation 02/19/1999
199907011 469.03-03 Definition of Activity 02/19/1999
199907011 469.10-00 Other Definitions and Rules 02/19/1999
199907010 1362.00-00 Election by Small Business Corporation 02/19/1999
199907009 1362.04-00 Inadvertent Terminations 02/19/1999
199907008 2601.00-00 Tax On Generation Skipping Transfers 02/19/1999
199907007 368.04-00 Assets for Control of Transferee (Type "D") 02/19/1999
199907007 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/19/1999
199907006 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 02/19/1999
199907006 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 02/19/1999