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
199909015 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 03/05/1999
199909014 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 03/05/1999
199909013 7701.02-00 Partnerships v. Associations 03/05/1999
199909013 7871.00-00 Indian Tribal Governments Treated As States For Certain Purposes 03/05/1999
199909012 1362.00-00 Election by Small Business Corporation 03/05/1999
199909011 1361.00-00 Definitions 03/05/1999
199909010 1362.04-00 Inadvertent Terminations 03/05/1999
199909009 1502.75-00 Filing Requirements 03/05/1999
199909009 9100.20-00 Section 1502; Election to File Consolidated Return 03/05/1999
199909008 468A.04-02 Revised Schedules 03/05/1999
199909007 475.00-00 Mark to Market Accounting Method for Dealers in Securities 03/05/1999
199909007 166.00-00 Bad Debts 03/05/1999
199909006 468A.04-02 Revised Schedules 03/05/1999
199909005 482.02-00 Control 03/05/1999
199909004 864.01-04 Trading in Securities 03/05/1999
199909003 61.03-00 Loan or Mortgage v. Sale 03/05/1999
199909003 446.01-05 Inventory 03/05/1999
199909003 1001.02-00 Amount Realized 03/05/1999
199909002 61.03-00 Loan or Mortgage v. Sale 03/05/1999
199909002 162.05-00 Certain Business Expenses 03/05/1999
199909002 197.00-00 Amortization of Goodwill & Certain Other Intangibles 03/05/1999
199909002 263.13-06 Contracts 03/05/1999
199909002 475.00-00 Mark to Market Accounting Method for Dealers in Securities 03/05/1999
199909002 1001.02-00 Amount Realized 03/05/1999
199909001 2031.10-00 Valuation of Annuity Interest 03/05/1999