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
199920017 355.01-00 Spin-Off 05/21/1999
199920017 368.04-00 Assets for Control of Transferee (Type "D") 05/21/1999
199920017 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 05/21/1999
199920016 2519.00-00 Disposition of Certain Life Estates 05/21/1999
199920016 2056.07-00 Qualified Terminable Interest Property 05/21/1999
199920015 1362.04-00 Inadvertent Terminations 05/21/1999
199920014 931.00-00 Income From Sources Within Guam, American Samoa or the Northern Mariana Islands 05/21/1999
199920013 931.00-00 Income From Sources Within Guam, American Samoa or the Northern Mariana Islands 05/21/1999
199920012 61.43-01 Lease of Property 05/21/1999
199920012 61.50-00 Leveraged Leasing 05/21/1999
199920012 161.00-00 Allowance of Deductions (Deductible v. Not Deductible) 05/21/1999
199920012 482.00-00 Allocation of Income and Deductions Among Taxpayers 05/21/1999
199920012 9214.04-00 Computer Leasing 05/21/1999
199920011 162.36-00 Million Dollar Cap - Executive Employee Compensation 05/21/1999
199920010 6601.00-00 Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) 05/21/1999
199920009 280G.01-00 Definitions 05/21/1999
199920009 4999.00-00 Golden Parachute Payments 05/21/1999
199920008 1362.00-00 Election by Small Business Corporation 05/21/1999
199920007 1361.03-02 Qualified Subchapter S Trusts 05/21/1999
199920006 1362.00-00 Election by Small Business Corporation 05/21/1999
199920005 61.03.00-00 PAYMENT: Installment payments 05/21/1999
199920004 2601.00-00 Tax On Generation Skipping Transfers 05/21/1999
199920003 61.16-03 Lease v. Sale 05/21/1999
199920002 472.01-02 Revocation 05/21/1999
199920002 472.08-08 Updating Base Year 05/21/1999