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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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Showing 1 - 25 of 76996
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199901019 | 1362.02-03 | Passive Investment Income | 01/08/1999 |
| 199901006 | 83.13-00 | Rabbi Trusts | 01/08/1999 |
| 199901006 | 402.02-00 | Non-Exempt Trust | 01/08/1999 |
| 199901006 | 404.10-00 | Deferred Compensation | 01/08/1999 |
| 199901006 | 451.14-00 | Constructive Receipt | 01/08/1999 |
| 199901006 | 671.03-00 | Allocation of Income and Deductions | 01/08/1999 |
| 199901006 | 677.00-00 | Income for Benefit of Grantor | 01/08/1999 |
| 199901002 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 01/08/1999 |
| 199901002 | 512.06-00 | Fund-Raising Activities (See Also 0501.26-06) | 01/08/1999 |
| 199901029 | 408.03-00 | Rollover Contributions | 01/08/1999 |
| 199901028 | 721.00-00 | Nonrecognition of Gain or Loss on Contributions | 01/08/1999 |
| 199901012 | 1362.00-00 | Election by Small Business Corporation | 01/08/1999 |
| 199901027 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/08/1999 |
| 199901011 | 1362.00-00 | Election by Small Business Corporation | 01/08/1999 |
| 199901020 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/08/1999 |
| 199901023 | 664.00-00 | Charitable Remainder Trusts | 01/08/1999 |
| 199901008 | 483.00-00 | Interest on Certain Deferred Payments | 01/08/1999 |
| 199901023 | 691.00-00 | Recipients of Income in Respect of Decedents | 01/08/1999 |
| 199901008 | 1273.00-00 | Determination of Amount of Original Issue Discount | 01/08/1999 |
| 199901008 | 6041.00-00 | Information at Source | 01/08/1999 |
| 199901008 | 1272.00-00 | Current Inclusion in Income of Original Issue Discount | 01/08/1999 |
| 199901008 | 1274.00-00 | Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property | 01/08/1999 |
| 199901005 | 163.00-00 | Interest | 01/08/1999 |
| 199901005 | 264.00-00 | Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) | 01/08/1999 |
| 199901022 | 1362.00-00 | Election by Small Business Corporation | 01/08/1999 |
