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
199920031 851.00-00 Definition of Regulated Investment Company 05/21/1999
199920031 852.00-00 Taxation of Regulated Investment Companies and Their Shareholders 05/21/1999
199920030 860G.01-00 Regular Interest 05/21/1999
199920029 877.01-00 Principal Purpose--the Avoidance of Tax 05/21/1999
199920028 9100.09-00 Section 442; Accounting Periods 05/21/1999
199920027 118.02-00 Contributions in Aid of Construction 05/21/1999
199920027 118.03-00 Contributions v. Sale of Services 05/21/1999
199920026 338.01-02 Time in which Election must be made 05/21/1999
199920026 7701.02-00 Partnerships v. Associations 05/21/1999
199920026 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 05/21/1999
199920025 1362.00-00 Election by Small Business Corporation 05/21/1999
199920024 355.04-00 Business Purpose 05/21/1999
199920023 7701.00-00 Definitions 05/21/1999
199920022 1362.00-00 Election by Small Business Corporation 05/21/1999
199920021 1362.00-00 Election by Small Business Corporation 05/21/1999
199920020 1502.20-00 Loss Disallowance Rule 05/21/1999
199920020 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 05/21/1999
199920019 923.00-00 Exempt Foreign Trade Income 05/21/1999
199920019 924.00-00 Foreign Trading Gross Receipts 05/21/1999
199920018 1362.00-00 Election by Small Business Corporation 05/21/1999
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