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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Buscar ayuda
Número UILC Asunto Fecha de publicación
199913014 355.01-00 Spin-Off 04/02/1999
199913014 368.06-00 Change in Identity, etc. (Type "F") 04/02/1999
199913013 1362.00-00 Election by Small Business Corporation 04/02/1999
199913012 9100.00-00 Extension of Time for Making Certain Elections 04/02/1999
199913011 936.03-05 Profit Split Election 04/02/1999
199913011 861.09-00 Allocation and Apportionment of Interest Expense (In General) 04/02/1999
199913010 9100.20-00 Section 1502; Election to File Consolidated Return 04/02/1999
199913010 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 04/02/1999
199913009 61.00-00 Gross Income v. Not Gross Income 04/02/1999
199913009 482.04-01 Cost of Services 04/02/1999
199913009 482.04-05 Rental Expense 04/02/1999
199913008 1362.00-00 Election by Small Business Corporation 04/02/1999
199913007 931.00-00 Income From Sources Within Guam, American Samoa or the Northern Mariana Islands 04/02/1999
199913007 911.06-01 Earned Income v. Not Earned Income 04/02/1999
199913006 6411.00-00 Tentative Carryback and Refund Adjustments 04/02/1999
199913005 1362.00-00 Election by Small Business Corporation 04/02/1999
199913004 385.01-01 Issuer's Classification 04/02/1999
199913004 1273.00-00 Determination of Amount of Original Issue Discount 04/02/1999
199913003 1502.90-01 Changes in Affiliated Groups 04/02/1999
199913003 404.15-00 Amount of Deduction 04/02/1999
199913002 55.01-00 In General 04/02/1999
199913001 9999.98-00 Not Able to Identify Under Present List 04/02/1999
199912041 401.06-00 Required Distributions 03/26/1999
199912041 408.06-00 Distributions 03/26/1999
199912040 408.03-00 Rollover Contributions 03/26/1999