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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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Showing 226 - 250 of 77094
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199904028 | 1362.02-03 | Passive Investment Income | 01/29/1999 |
| 199904029 | 118.01-02 | Nonshareholder Contributions | 01/29/1999 |
| 199904030 | 1362.00-00 | Election by Small Business Corporation | 01/29/1999 |
| 199904031 | 451.19-00 | Accrual Method | 01/29/1999 |
| 199904032 | 6672.00-00 | Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax orSupply Information by DISC or FSC | 01/29/1999 |
| 199904033 | 267.01-00 | Losses: Deduction Disallowed | 01/29/1999 |
| 199904034 | 144.01-10 | Manufacturing Facility | 01/29/1999 |
| 199904035 | 471.09-00 | Items Includible v. Not Includible in Inventory | 01/29/1999 |
| 199904035 | 472.00-00 | Last-In, First-Out Inventories | 01/29/1999 |
| 199904036 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 01/29/1999 |
| 199904036 | 461.06-00 | Incurred Liabilities | 01/29/1999 |
| 199904037 | 4081.01-00 | Tax on Removal, Entry, or Sale | 01/29/1999 |
| 199904038 | 4051.00-00 | Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) | 01/29/1999 |
| 199904039 | 83.08-00 | Deduction by Employer | 01/29/1999 |
| 199904039 | 404.10-00 | Deferred Compensation | 01/29/1999 |
| 199904039 | 1032.00-00 | Exchange of Stock for Property (Recognition v. Nonrecognition) | 01/29/1999 |
| 199904040 | 355.04-00 | Business Purpose | 01/29/1999 |
| 199904041 | 414.08-00 | Church Plan | 01/29/1999 |
| 199904042 | 9100.09-00 | Section 442; Accounting Periods | 01/29/1999 |
| 199905001 | 6224.01-04 | Ancillary Consistent Agreements | 02/05/1999 |
| 199905002 | 988.02-05 | Currency Swaps | 02/05/1999 |
| 199905002 | 988.05-00 | Hedging Transactions | 02/05/1999 |
| 199905002 | 1092.06-01 | Offsetting Positions | 02/05/1999 |
| 199905003 | 83.12-00 | Property | 02/05/1999 |
| 199905003 | 403.02-00 | Nonqualified Annuities | 02/05/1999 |
