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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Number UILC Subject Release Date
199930039 6331.11-00 Exempt Property (See 6334.00-00) 07/30/1999
199930039 6332.05-00 Enforcement of Levy 07/30/1999
199930039 6331.21-00 Property of Third Person 07/30/1999
199930035 1361.00-00 Definitions 07/30/1999
199930047 4945.00-00 Excise Taxes on Taxable Expenditures 07/30/1999
199930028 115.00-00 Income of States, Municipalities, etc. 07/30/1999
199930037 23.00.00-00 DISCLOSURE OF INFORMATION 07/30/1999
199930025 1361.01-04 More than One Class of Stock 07/30/1999
199930003 74.04.01-00 SUITS: By the U.S.: Enforcement of levy 07/30/1999
199930023 1362.02-03 Passive Investment Income 07/30/1999
199930010 2601.00-00 Tax On Generation Skipping Transfers 07/30/1999
199930010 1001.02-00 Amount Realized 07/30/1999
199930010 2033.00-00 Property in Which Decedent Had an Interest 07/30/1999
199930010 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 07/30/1999
199930010 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/30/1999
199930004 61.43-01 Lease of Property 07/30/1999
199930004 61.50-00 Leveraged Leasing 07/30/1999
199930004 161.00-00 Allowance of Deductions (Deductible v. Not Deductible) 07/30/1999
199930004 482.00-00 Allocation of Income and Deductions Among Taxpayers 07/30/1999
199930004 9214.04-00 Computer Leasing 07/30/1999
199930008 6601.02-01 Starting Date (Avon Products) 07/30/1999
199930030 61.00-00 Gross Income v. Not Gross Income 07/30/1999
199930030 61.03-00 Loan or Mortgage v. Sale 07/30/1999
199930030 61.43-00 Form v. Substance 07/30/1999
199930030 451.01-00 Annual Theory 07/30/1999