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
199949045 512.01-00 Exception, Additions, and Limitations on Unrelated Income 12/10/1999
199949045 513.00-00 Unrelated v. Not Unrelated Trade or Business 12/10/1999
199949044 42.07-00 Qualified Low-Income Housing Project 12/10/1999
199949043 1033.00-00 Involuntary Conversion 12/10/1999
199949042 468A.04-02 Revised Schedules 12/10/1999
199949042 468A.03-04 Formulas or Other Methods 12/10/1999
199949041 453.09-01 Alternative Basis Recovery 12/10/1999
199949040 1362.01-03 Late Elections 12/10/1999
199949039 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 12/10/1999
199949038 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 12/10/1999
199949037 197.00-00 Amortization of Goodwill & Certain Other Intangibles 12/10/1999
199949036 469.01-00 Disallowed Loss and Credit 12/10/1999
199949035 144.01-03 $10,000,000 Limit 12/10/1999
199949034 28.02.00-00 ERRONEOUS REFUNDS: Erroneous credit 12/10/1999
199949034 09.31.00-00 BANKRUPTCY CODE CASES: Preference (Sec. 547) 12/10/1999
199949033 152.00-00 Dependent Defined 12/10/1999
199949032 50.20.02-00 LEVY: Levy procedure: Jeopardy 12/10/1999
199949031 167.01-00 Property Used in the Trade or Business 12/10/1999
199949031 167.02-00 Property Held for Production of Income 12/10/1999
199949030 1503.04-00 Dual Consolidated Loss 12/10/1999
199949030 1503.04-07 Recapture 12/10/1999
199949029 9100.22-00 Other 12/10/1999
199949029 9114.03-06 Canada 12/10/1999
199949028 1362.01-03 Late Elections 12/10/1999
199949027 482.08-00 Interest 12/10/1999