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
199914028 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/09/1999
199914027 355.03-00 Active Business 04/09/1999
199914027 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/09/1999
199914026 1362.00-00 Election by Small Business Corporation 04/09/1999
199914025 831.02-00 Alternative Tax Small Companies 04/09/1999
199914024 9100.18-00 Section 927; FSC Election 04/09/1999
199914023 1362.00-00 Election by Small Business Corporation 04/09/1999
199914022 9100.00-00 Extension of Time for Making Certain Elections 04/09/1999
199914021 1362.00-00 Election by Small Business Corporation 04/09/1999
199914020 1362.00-00 Election by Small Business Corporation 04/09/1999
199914019 1362.00-00 Election by Small Business Corporation 04/09/1999
199914018 482.02-00 Control 04/09/1999
199914017 302.05-01 Waiver of Family Attribution by Individual 04/09/1999
199914017 302.05-02 Waiver of Family Attribution by Entity 04/09/1999
199914016 1362.00-00 Election by Small Business Corporation 04/09/1999
199914015 1362.00-00 Election by Small Business Corporation 04/09/1999
199914014 1362.00-00 Election by Small Business Corporation 04/09/1999
199914013 1042.00-00 Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives 04/09/1999
199914012 351.01-00 Control v. No Control by Transferor 04/09/1999
199914012 897.03-00 U.S. Real Property Holding Corporation 04/09/1999
199914011 468A.04-02 Revised Schedules 04/09/1999
199914010 468A.04-02 Revised Schedules 04/09/1999
199914009 468A.04-02 Revised Schedules 04/09/1999
199914008 1362.00-00 Election by Small Business Corporation 04/09/1999
199914007 355.01-00 Spin-Off 04/09/1999