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
199910023 1362.00-00 Election by Small Business Corporation 03/12/1999
199910022 1362.04-00 Inadvertent Terminations 03/12/1999
199910021 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/12/1999
199910020 368.06-00 Change in Identity, etc. (Type "F") 03/12/1999
199910020 351.00-00 Transfer to Corporation Controlled by Transferor 03/12/1999
199910019 355.01-00 Spin-Off 03/12/1999
199910019 355.04-00 Business Purpose 03/12/1999
199910018 1362.00-00 Election by Small Business Corporation 03/12/1999
199910017 1362.00-00 Election by Small Business Corporation 03/12/1999
199910016 848.00-00 Capitalization of Policy Acquisition Expenses 03/12/1999
199910015 42.14-00 Secretary's Authority to Provide Regulations 03/12/1999
199910014 6601.02-01 Starting Date (Avon Products) 03/12/1999
199910013 9100.20-00 Section 1502; Election to File Consolidated Return 03/12/1999
199910013 1502.13-00 Intercompany Transactions 03/12/1999
199910012 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 03/12/1999
199910011 9999.98-00 Not Able to Identify Under Present List 03/12/1999
199910010 83.00-00 Property Transferred in Connection With Performance of Services 03/12/1999
199910010 83.01-00 When Includible in Gross Income 03/12/1999
199910010 83.02-01 Manner of Making Election 03/12/1999
199910010 83.02-02 Content of Statement 03/12/1999
199910010 83.02-03 Time for Making Election 03/12/1999
199910010 83.04-02 Cancellation 03/12/1999
199910010 2511.00-00 Transfers in General (Gift v. Not a Gift) 03/12/1999
199910010 2511.03-00 Cessation of Donor's Dominion and Control 03/12/1999
199910009 382.11-06 Treating Stock As Not Stock 03/12/1999