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
199933031 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 08/20/1999
199933031 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/20/1999
199933015 4251.00-00 Communications Tax (Taxable v. Not Taxable) 08/20/1999
199933027 2601.00-00 Tax On Generation Skipping Transfers 08/20/1999
199933027 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/20/1999
199933027 1015.02-00 Acquired by Gift After December 31, 1920 08/20/1999
199933051 4942.03-03 Minimum Investment Return 08/20/1999
199933051 4942.03-05 Qualifying Distribution 08/20/1999
199933051 4944.03-00 Exception for Program-Related Investments 08/20/1999
199933039 6091.01-01 General Rules for Persons Other Than Corporation 08/20/1999
199933039 6091.01-04 Hand-carried Returns of Persons Other Than Corporations 08/20/1999
199933039 6091.10-01 Persons Other Than Corporations 08/20/1999
199933007 3401.01-00 Wages Subject to Withholding 08/20/1999
199933007 3402.04-00 Included and Excluded Wages (50% Rule) 08/20/1999
199933003 165.13-00 Abandonment Losses 08/20/1999
199933003 597.01-00 By Federal Savings and Loan Insurance Corp. 08/20/1999
199933024 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 08/20/1999
199933048 414.09-00 Certain Employee Contributions 08/20/1999
199933033 72.21-00 Annuity Contracts Not Held By Natural Persons 08/20/1999
199933032 1362.01-03 Late Elections 08/20/1999
199933008 833.02-00 Special Deduction 08/20/1999
199933018 4081.00-00 Gasoline and Diesel Fuels 08/20/1999
199933035 1362.04-00 Inadvertent Terminations 08/20/1999
199933047 1362.01-03 Late Elections 08/20/1999
199932014 1311.00-00 Correction of Error 08/13/1999
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