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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199906047 9100.09-00 Section 442; Accounting Periods 02/12/1999
199906046 9100.09-00 Section 442; Accounting Periods 02/12/1999
199906045 9100.09-00 Section 442; Accounting Periods 02/12/1999
199906044 1361.00-00 Definitions 02/12/1999
199906043 9100.09-00 Section 442; Accounting Periods 02/12/1999
199906042 9100.09-00 Section 442; Accounting Periods 02/12/1999
199906041 9100.09-00 Section 442; Accounting Periods 02/12/1999
199906040 1362.00-00 Election by Small Business Corporation 02/12/1999
199906039 453.00-00 Installment Method (Available v. Not Available) 02/12/1999
199906039 453.08-00 Revocation of Elections 02/12/1999
199906039 453.08-01 Election After Revocation 02/12/1999
199906038 29.01-00 Allowance of Credit 02/12/1999
199906038 29.03-00 Definitions 02/12/1999
199906037 3406.01-00 Requirement to Deduct and Withhold 02/12/1999
199906037 3406.02-00 Reportable Payment 02/12/1999
199906037 6041.01-00 Persons Engaged in Trade or Business 02/12/1999
199906037 6041.02-00 Payments in Course of Trade or Business 02/12/1999
199906036 115.02-00 Separate Entity v. Integral Part 02/12/1999
199906035 1248.01-01 Credit for Foreign Taxes 02/12/1999
199906035 1248.02-00 Determination of Earnings and Profits 02/12/1999
199906035 902.06-00 Distributions Out of Pre-1987 Earnings 02/12/1999
199906035 964.01-00 Earnings and Profits 02/12/1999
199906034 9999.98-00 Not Able to Identify Under Present List 02/12/1999
199906033 9999.98-00 Not Able to Identify Under Present List 02/12/1999
199906032 9999.98-00 Not Able to Identify Under Present List 02/12/1999