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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Número UILC Asunto Fecha de publicación
199944006 197.00-00 Amortization of Goodwill & Certain Other Intangibles 11/05/1999
199944006 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 11/05/1999
199944006 1012.06-00 Liabilities Assumed as Purchase Price 11/05/1999
199944006 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 11/05/1999
199944005 2511.00-00 Transfers in General (Gift v. Not a Gift) 11/05/1999
199944005 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 11/05/1999
199944005 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 11/05/1999
199944004 172.07-00 Deferred Statutory or Tort Liability Losses 11/05/1999
199944003 2503.03-00 Present v. Future Interests 11/05/1999
199944001 1502.75-00 Filing Requirements 11/05/1999
199943058 501.03-15 Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) 10/29/1999
199943058 513.00-00 Unrelated v. Not Unrelated Trade or Business 10/29/1999
199943058 4941.04-00 Definition of Self-Dealing 10/29/1999
199943058 4942.03-05 Qualifying Distribution 10/29/1999
199943058 4943.04-03 Business Enterprise 10/29/1999
199943058 4944.03-00 Exception for Program-Related Investments 10/29/1999
199943058 4945.04-05 Grants to Organizations 10/29/1999
199943057 4941.04-00 Definition of Self-Dealing 10/29/1999
199943057 4942.03-03 Minimum Investment Return 10/29/1999
199943057 4942.03-04 Adjusted Net Income 10/29/1999
199943057 4943.03-03 Receipts Under Certain Pre-Existing Wills and Trusts 10/29/1999
199943057 4947.02-00 Split-Interest Trusts 10/29/1999
199943056 408.00-00 Individual Retirement Accounts 10/29/1999
199943056 408.03-00 Rollover Contributions 10/29/1999
199943055 408.00-00 Individual Retirement Accounts 10/29/1999