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
199930049 4945.04-04 Grants to Individuals 07/30/1999
199930045 414.07-00 Governmental Plan 07/30/1999
199929045 415.02-01 Annual Addition 07/23/1999
199929040 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 07/23/1999
199929010 856.04-00 Rents From Real Property 07/23/1999
199929019 6013.04-01 Innocent Spouse Relief 07/23/1999
199929044 512.09-03 Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00|et. seq.) 07/23/1999
199929011 1362.04-00 Inadvertent Terminations 07/23/1999
199929026 302.03-00 Complete Termination of Interest 07/23/1999
199929012 1362.01-03 Late Elections 07/23/1999
199929023 856.04-00 Rents From Real Property 07/23/1999
199929020 1362.01-03 Late Elections 07/23/1999
199929039 367.03-00 Treatment of Transfers of Stock or Securities to Foreign Corporations 07/23/1999
199929035 38.02-03 Business Credit Carrybacks 07/23/1999
199929036 6014.00-00 Income Tax Return--Tax Not Computed by Taxpayer 07/23/1999
199929036 6020.02-00 Return Prepared by IRS Personnel 07/23/1999
199929036 6211.00-00 Definition of a Deficiency 07/23/1999
199929050 170.07-00 Percentage Limitations 07/23/1999
199929050 501.03-08 Educational Organizations 07/23/1999
199929018 368.04-00 Assets for Control of Transferee (Type "D") 07/23/1999
199929018 355.01-00 Spin-Off 07/23/1999
199929018 357.02-00 Liabilities in Excess of Basis 07/23/1999
199929034 9999.98-00 Not Able to Identify Under Present List 07/23/1999
199929006 513.00-00 Unrelated v. Not Unrelated Trade or Business 07/23/1999
199929028 101.05-00 Flexible Premium Contracts Before 1985 07/23/1999