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
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
199920002 446.01-05 Inventory 05/21/1999
199920001 472.04-00 Reverse Ordering Principle 05/21/1999
199919041 414.09-00 Certain Employee Contributions 05/14/1999
199919040 414.08-00 Church Plan 05/14/1999
199919039 402.07-00 Unrealized Appreciation of Employer's Securities 05/14/1999
199919038 501.06-03 Professional Associations (See Also 0501.03-11) 05/14/1999
199919038 6033.03-00 Lobbying Proxy Tax 05/14/1999
199919037 507.01-00 Termination Under Section 507(a)(1) 05/14/1999
199919037 4941.00-00 Excise Taxes on Acts of Self-Dealing 05/14/1999
199919037 4942.03-05 Qualifying Distribution 05/14/1999
199919037 4945.00-00 Excise Taxes on Taxable Expenditures 05/14/1999