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
199903010 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 01/22/1999
199903009 1362.00-00 Election by Small Business Corporation 01/22/1999
199903008 1362.00-00 Election by Small Business Corporation 01/22/1999
199903007 1362.00-00 Election by Small Business Corporation 01/22/1999
199903006 1362.00-00 Election by Small Business Corporation 01/22/1999
199903005 42.10-00 Recapture of Credit 01/22/1999
199903004 42.14-00 Secretary's Authority to Provide Regulations 01/22/1999
199903003 1362.00-00 Election by Small Business Corporation 01/22/1999
199903002 1362.00-00 Election by Small Business Corporation 01/22/1999
199903001 2055.12-10 Reformations of Nonqualifying Interests 01/22/1999
199903001 664.03-01 Charitable Remainder Annuity Trust 01/22/1999
199902018 9999.98-00 Not Able to Identify Under Present List 01/15/1999
199902017 414.09-00 Certain Employee Contributions 01/15/1999
199902016 501.09-01 Permissible Benefits 01/15/1999
199902015 1362.00-00 Election by Small Business Corporation 01/15/1999
199902014 2056.07-00 Qualified Terminable Interest Property 01/15/1999
199902013 1502.20-00 Loss Disallowance Rule 01/15/1999
199902013 9100.21-00 Section 6(c)(3) of PL 97-354; Qualified Oil Corporation 01/15/1999
199902012 1362.00-00 Election by Small Business Corporation 01/15/1999
199902011 355.05-00 Control 01/15/1999
199902010 468A.04-02 Revised Schedules 01/15/1999
199902009 561.00-00 Deduction v. Not a Deduction for Dividends Paid 01/15/1999
199902009 562.02-00 Distributions in Liquidation 01/15/1999
199902009 852.01-00 Investment Company Taxable Income 01/15/1999
199902008 704.01-02 Economic Effect 01/15/1999