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
199922058 468A.04-02 Revised Schedules 06/04/1999
199922058 468A.03-04 Formulas or Other Methods 06/04/1999
199922057 1033.00-00 Involuntary Conversion 06/04/1999
199922056 461.08-01 Accrual Basis 06/04/1999
199922055 501.03-33 Lessening the Burdens of Government 06/04/1999
199922055 513.00-00 Unrelated v. Not Unrelated Trade or Business 06/04/1999
199922054 468A.04-02 Revised Schedules 06/04/1999
199922053 9999.98-00 Not Able to Identify Under Present List 06/04/1999
199922052 1361.03-02 Qualified Subchapter S Trusts 06/04/1999
199922051 61.03.00-00 PAYMENT: Installment payments 06/04/1999
199922049 9999.98-00 Not Able to Identify Under Present List 06/04/1999
199922048 2601.00-00 Tax On Generation Skipping Transfers 06/04/1999
199922047 642.03-03 Paid or Permanently Set Aside 06/04/1999
199922046 172.07-00 Deferred Statutory or Tort Liability Losses 06/04/1999
199922045 2601.00-00 Tax On Generation Skipping Transfers 06/04/1999
199922045 2642.00-00 Inclusion Ratio 06/04/1999
199922044 2601.03-01 Irrevocable Trusts 06/04/1999
199922043 1362.01-03 Late Elections 06/04/1999
199922042 368.01-00 Statutory Merger or Consolidation (Type "A") 06/04/1999
199922041 338.01-02 Time in which Election must be made 06/04/1999
199922041 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 06/04/1999
199922040 332.01-00 Nonrecognition of Gain or Loss 06/04/1999
199922039 9114.03-42 United Kingdom 06/04/1999
199922038 2105.00-00 Property Without U.S. 06/04/1999
199922037 9100.09-00 Section 442; Accounting Periods 06/04/1999