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
199925006 165.13-00 Abandonment Losses 06/25/1999
199925005 6611.00-00 Interest on Overpayments (Interest v. No Interest) 06/25/1999
199925004 304.02-04 Distribution to which Section 301 Applies 06/25/1999
199925004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/25/1999
199925003 6511.03-02 Carrybacks: Net Operating Loss and Capital Loss 06/25/1999
199925002 460.05-01 Unique Items 06/25/1999
199925001 4162.01-05 Items of Terminal Tackle 06/25/1999
199924071 172.07-00 Deferred Statutory or Tort Liability Losses 06/18/1999
199924070 9999.98-00 Not Able to Identify Under Present List 06/18/1999
199924069 4941.04-00 Definition of Self-Dealing 06/18/1999
199924068 174.05-02 From Amortization to Current Deduction 06/18/1999
199924067 401.29-00 Cash or Deferred Arrangements 06/18/1999
199924066 453.08-01 Election After Revocation 06/18/1999
199924065 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 06/18/1999
199924065 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 06/18/1999
199924064 42.10-00 Recapture of Credit 06/18/1999
199924063 115.02-00 Separate Entity v. Integral Part 06/18/1999
199924063 115.06-00 Income Accruing to the State 06/18/1999
199924062 468A.04-02 Revised Schedules 06/18/1999
199924061 852.00-00 Taxation of Regulated Investment Companies and Their Shareholders 06/18/1999
199924061 852.10-00 Taxable Income of a Regulated Investment Company 06/18/1999
199924060 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 06/18/1999
199924060 162.00-00 Trade or Business (Deductible v. Not Deductible) 06/18/1999
199924060 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 06/18/1999
199924059 501.19-00 Organization of Past or Present Armed Forces Members 06/18/1999