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
199946009 355.01-01 Split-Off 11/19/1999
199946009 368.04-00 Assets for Control of Transferee (Type "D") 11/19/1999
199946008 301.00-00 Distributions of Property 11/19/1999
199946007 301.00-00 Distributions of Property 11/19/1999
199946006 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/19/1999
199946005 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 11/19/1999
199946004 832.05-00 Premiums Earned 11/19/1999
199946003 263A.05-01 Two-Year Preproductive Period 11/19/1999
199946003 263A.05-02 Election Not To Apply Section 11/19/1999
199946002 302.02-00 Disproportionate Redemption of stock 11/19/1999
199946002 305.04-00 Disproportionate Distributions 11/19/1999
199946002 306.01-00 Section 306 Stock v. Not 306 Stock 11/19/1999
199946001 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 11/19/1999
199945066 419.00-00 Treatment of Funded Welfare Benefit Plans 11/12/1999
199945065 412.06-00 Minimum Funding Waiver 11/12/1999
199945064 104.01-00 Health and Accident Insurance 11/12/1999
199945063 1033.02-00 Definition of Involuntary Conversion Events 11/12/1999
199945062 501.03-13 Libraries, Museums, etc. 11/12/1999
199945062 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 11/12/1999
199945061 507.00-00 Termination of Private Foundation Status 11/12/1999
199945061 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 11/12/1999
199945060 507.00-00 Termination of Private Foundation Status 11/12/1999
199945060 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 11/12/1999
199945059 4945.00-00 Excise Taxes on Taxable Expenditures 11/12/1999
199945058 4945.00-00 Excise Taxes on Taxable Expenditures 11/12/1999