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
199937001 355.01-00 Spin-Off 09/17/1999
199937001 368.04-00 Assets for Control of Transferee (Type "D") 09/17/1999
199936052 401.06-00 Required Distributions 09/10/1999
199936051 412.06-00 Minimum Funding Waiver 09/10/1999
199936050 4945.00-00 Excise Taxes on Taxable Expenditures 09/10/1999
199936049 877.01-00 Principal Purpose--the Avoidance of Tax 09/10/1999
199936048 468A.04-02 Revised Schedules 09/10/1999
199936047 468A.04-02 Revised Schedules 09/10/1999
199936046 125.00-00 Cafeteria Plans 09/10/1999
199936045 1502.13-00 Intercompany Transactions 09/10/1999
199936044 404.04-00 Non-Exempt Funds or Plans 09/10/1999
199936043 3231.01-00 Employers v. Not Employers 09/10/1999
199936042 9100.09-00 Section 442; Accounting Periods 09/10/1999
199936041 50.29.00-00 LEVY: Retirement benefits 09/10/1999
199936041 64.38.00-00 PROPERTY SUBJECT TO COLLECTION: Pensions 09/10/1999
199936040 1362.02-03 Passive Investment Income 09/10/1999
199936039 1361.05-00 Qualified Subchapter S Subsidiary 09/10/1999
199936039 1362.00-00 Election by Small Business Corporation 09/10/1999
199936038 2702.00-00 Special Valuation Rules for Transfers in Trust 09/10/1999
199936037 1362.01-03 Late Elections 09/10/1999
199936036 2511.00-00 Transfers in General (Gift v. Not a Gift) 09/10/1999
199936036 2519.00-00 Disposition of Certain Life Estates 09/10/1999
199936035 1362.00-00 Election by Small Business Corporation 09/10/1999
199936034 1362.00-00 Election by Small Business Corporation 09/10/1999
199936033 1362.01-03 Late Elections 09/10/1999