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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Nimewo UILC Sijè Dat Piblikasyon
199919015 1362.02-03 Passive Investment Income 05/14/1999
199919014 1362.02-03 Passive Investment Income 05/14/1999
199919013 1362.02-03 Passive Investment Income 05/14/1999
199919012 1362.02-03 Passive Investment Income 05/14/1999
199919011 1362.02-03 Passive Investment Income 05/14/1999
199919010 1362.02-03 Passive Investment Income 05/14/1999
199919009 2704.02-00 Certain Restrictions on Liquidations Disregarded 05/14/1999
199919008 17.34.00-00 COMPROMISE AND SETTLEMENT: Recision 05/14/1999
199919007 61.08-00 General Exclusions From Gross Income 05/14/1999
199919006 7436.01-03 Worker Classification 05/14/1999
199919006 7436.01-04 Not Entitled to Sec. 530 Relief 05/14/1999
199919006 7436.01-05 No Jurisdiction to Determine Amount of Tax 05/14/1999
199919005 7436.01-03 Worker Classification 05/14/1999
199919005 7436.01-04 Not Entitled to Sec. 530 Relief 05/14/1999
199919004 7436.03-02 Time for Filing Petition 05/14/1999
199919003 7436.01-03 Worker Classification 05/14/1999
199919003 7436.01-05 No Jurisdiction to Determine Amount of Tax 05/14/1999
199919002 7436.01-03 Worker Classification 05/14/1999
199919002 7436.01-05 No Jurisdiction to Determine Amount of Tax 05/14/1999
199919001 7436.00-00 Proceedings for Determination of Employment Status 05/14/1999
199918066 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 05/07/1999
199918065 408.03-00 Rollover Contributions 05/07/1999
199918064 412.06-00 Minimum Funding Waiver 05/07/1999
199918063 4945.00-00 Excise Taxes on Taxable Expenditures 05/07/1999
199918062 42.14-01 Correction of Administrative Errors and Omissions 05/07/1999