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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Find Help
Number UILC Subject Release Date
199949024 355.03-01 Five-Year Requirement 12/10/1999
199949032 50.20.02-00 LEVY: Levy procedure: Jeopardy 12/10/1999
199949027 482.08-00 Interest 12/10/1999
199949047 412.06-00 Minimum Funding Waiver 12/10/1999
199949042 468A.04-02 Revised Schedules 12/10/1999
199949042 468A.03-04 Formulas or Other Methods 12/10/1999
199949007 9100.09-00 Section 442; Accounting Periods 12/10/1999
199949016 168.00-00 Modified Accelerated Cost Recovery System 12/10/1999
199949016 168.20-00 Classification of Property 12/10/1999
199949016 168.20-02 Asset Classes 12/10/1999
199949019 1362.00-00 Election by Small Business Corporation 12/10/1999
199949006 6103.08-00 Disclosure to Departments of Treasury or Justice Employees for Tax Administration Purposes 12/10/1999
199949014 162.36-04 Performance-Based Compensation 12/10/1999
199949037 197.00-00 Amortization of Goodwill & Certain Other Intangibles 12/10/1999
199949018 1361.03-02 Qualified Subchapter S Trusts 12/10/1999
199949013 1362.01-03 Late Elections 12/10/1999
199949004 4001.00-00 Passenger Vehicles 12/10/1999
199949009 280G.01-00 Definitions 12/10/1999
199949009 4999.00-00 Golden Parachute Payments 12/10/1999
199949038 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 12/10/1999
199949041 453.09-01 Alternative Basis Recovery 12/10/1999
199949001 304.02-04 Distribution to which Section 301 Applies 12/10/1999
199949001 301.02-02 Exceeds Earnings and Profits 12/10/1999
199949001 961.00-00 Adjustments to Basis of Stock In Controlled Foreign Corporations and of Other Property (Increase v. Reduction) 12/10/1999
199949001 986.03-00 Previously Taxed Earnings and Profits 12/10/1999