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
199903024 831.03-00 Whether Company Qualifies as Insurance Company 01/22/1999
199903024 832.00-00 Insurance Company Taxable Income 01/22/1999
199903023 1362.04-00 Inadvertent Terminations 01/22/1999
199903022 1362.00-00 Election by Small Business Corporation 01/22/1999
199903021 1362.00-00 Election by Small Business Corporation 01/22/1999
199903020 101.01-02 Transfer for Consideration 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
199903018 1362.04-00 Inadvertent Terminations 01/22/1999
199903017 465.00-00 Deductions Limited to Amount at Risk 01/22/1999
199903017 752.00-00 Treatment of Certain Liabilities 01/22/1999
199903017 752.07-00 Sharing Non-recourse Liabilities 01/22/1999
199903016 1362.00-00 Election by Small Business Corporation 01/22/1999
199903015 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 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
199903013 351.00-00 Transfer to Corporation Controlled by Transferor 01/22/1999
199903013 751.00-00 Unrealized Receivables and Inventory Items 01/22/1999
199903012 1362.00-00 Election by Small Business Corporation 01/22/1999
199903011 9100.22-00 Other 01/22/1999
199903011 1503.03-00 Dual Resident Corporations (Repealed in 1976) 01/22/1999
199903010 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 01/22/1999
199903009 1362.00-00 Election by Small Business Corporation 01/22/1999
199903008 1362.00-00 Election by Small Business Corporation 01/22/1999
199903007 1362.00-00 Election by Small Business Corporation 01/22/1999