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
199915011 471.03-02 Discounts 04/16/1999
199915011 61.00-00 Gross Income v. Not Gross Income 04/16/1999
199915011 446.04-00 Change of Methods (Permissible v. Not Permissible) 04/16/1999
199915010 707.03-00 Guaranteed Payments 04/16/1999
199915009 1012.13-00 Stock 04/16/1999
199915008 6013.04-00 Joint and Several Liability 04/16/1999
199915007 318.03-00 Options 04/16/1999
199915007 280G.00-00 Golden Parachute Payments 04/16/1999
199915006 931.00-00 Income From Sources Within Guam, American Samoa or the Northern Mariana Islands 04/16/1999
199915006 911.06-01 Earned Income v. Not Earned Income 04/16/1999
199915005 108.00-00 Income From Discharge of Indebtedness 04/16/1999
199915005 368.00-00 Definitions Relating to Corporate Reorganizations 04/16/1999
199915004 162.04-02 Insurance 04/16/1999
199915003 167.14-03 Good Will 04/16/1999
199915003 167.14-20 Going Concern Value 04/16/1999
199915003 446.00-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 04/16/1999
199915003 1234.03-00 Sale v. Option 04/16/1999
199915002 6901.02-00 Liability 04/16/1999
199915001 2056.04-00 Valuation of Interest Passing to Surviving Spouse 04/16/1999
199914058 412.06-00 Minimum Funding Waiver 04/09/1999
199914057 412.06-00 Minimum Funding Waiver 04/09/1999
199914056 4945.00-00 Excise Taxes on Taxable Expenditures 04/09/1999
199914055 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 04/09/1999
199914055 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 04/09/1999
199914055 401.29-02 Special Distribution Requirements 04/09/1999