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
199950027 7701.00-00 Definitions 12/17/1999
199950026 1362.01-03 Late Elections 12/17/1999
199950025 1362.02-03 Passive Investment Income 12/17/1999
199950024 6402.04-01 Timing 12/17/1999
199950024 6402.04-02 Grounds 12/17/1999
199950024 6402.05-00 Who May File a Claim 12/17/1999
199950023 9100.09-00 Section 442; Accounting Periods 12/17/1999
199950022 7701.00-00 Definitions 12/17/1999
199950021 162.36-00 Million Dollar Cap - Executive Employee Compensation 12/17/1999
199950020 1362.04-00 Inadvertent Terminations 12/17/1999
199950019 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 12/17/1999
199950019 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 12/17/1999
199950018 1362.01-03 Late Elections 12/17/1999
199950017 1362.01-03 Late Elections 12/17/1999
199950016 1362.01-03 Late Elections 12/17/1999
199950015 1362.01-03 Late Elections 12/17/1999
199950014 2512.13-00 Transfers for Insufficient Consideration 12/17/1999
199950013 1362.01-03 Late Elections 12/17/1999
199950012 1362.01-03 Late Elections 12/17/1999
199950011 1362.01-03 Late Elections 12/17/1999
199950010 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 12/17/1999
199950009 7701.21-11 Lawful Permanent Resident (Green Card Test) 12/17/1999
199950008 6231.03-00 Partnership Item 12/17/1999
199950008 6231.05-00 Affected Item 12/17/1999
199950008 6621.03-01 Tax Motivated Transaction 12/17/1999