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
199947008 832.06-01 Salvage and Reinsurance Recoverable 11/26/1999
199947008 832.17-08 Special Rule for Overestimates 11/26/1999
199947007 461.09-01 Accrual Basis 11/26/1999
199947006 988.01-00 Definition of Section 988 Transaction and Other Terms 11/26/1999
199947005 274.01-00 Entertainment, Amusement, or Recreation 11/26/1999
199947004 66.01-00 Spouses Living Apart 11/26/1999
199947003 3121.01-12 Payment Under Employers' Plans for Retirement, Disability, Death, etc. 11/26/1999
199947002 419.12-02 Collectively Bargained Funds 11/26/1999
199947001 351.00-00 Transfer to Corporation Controlled by Transferor 11/26/1999
199946038 9100.00-00 Extension of Time for Making Certain Elections 11/19/1999
199946037 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/19/1999
199946037 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 11/19/1999
199946036 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 11/19/1999
199946035 468A.04-02 Revised Schedules 11/19/1999
199946035 468A.03-04 Formulas or Other Methods 11/19/1999
199946034 468A.04-02 Revised Schedules 11/19/1999
199946034 468A.03-04 Formulas or Other Methods 11/19/1999
199946033 1362.02-03 Passive Investment Income 11/19/1999
199946032 2601.00-00 Tax On Generation Skipping Transfers 11/19/1999
199946031 2601.00-00 Tax On Generation Skipping Transfers 11/19/1999
199946030 2601.00-00 Tax On Generation Skipping Transfers 11/19/1999
199946029 7701.00-00 Definitions 11/19/1999
199946029 1362.04-00 Inadvertent Terminations 11/19/1999
199946028 7701.00-00 Definitions 11/19/1999
199946028 1362.04-00 Inadvertent Terminations 11/19/1999