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
Nimewo 199949009 UILC 4999.00-00 Sijè Golden Parachute Payments Dat Piblikasyon 12/10/1999
Nimewo 199949008 UILC 162.00-00 Sijè Trade or Business (Deductible v. Not Deductible) Dat Piblikasyon 12/10/1999
Nimewo 199949008 UILC 461.00-00 Sijè General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) Dat Piblikasyon 12/10/1999
Nimewo 199949008 UILC 468B.00-00 Sijè Special Rules For Designated Settlement Funds Dat Piblikasyon 12/10/1999
Nimewo 199949008 UILC 468B.03-00 Sijè Deduction Not Allowed For Transfer of Insurance Amounts Dat Piblikasyon 12/10/1999
Nimewo 199949008 UILC 468B.06-00 Sijè Other Funds Dat Piblikasyon 12/10/1999
Nimewo 199949007 UILC 9100.09-00 Sijè Section 442; Accounting Periods Dat Piblikasyon 12/10/1999
Nimewo 199949006 UILC 6103.08-00 Sijè Disclosure to Departments of Treasury or Justice Employees for Tax Administration Purposes Dat Piblikasyon 12/10/1999
Nimewo 199949004 UILC 4001.00-00 Sijè Passenger Vehicles Dat Piblikasyon 12/10/1999
Nimewo 199949003 UILC 263.03-02 Sijè Repair v. Permanent Improvement Dat Piblikasyon 12/10/1999
Nimewo 199949003 UILC 162.16-04 Sijè Capital Expenditure v. Repair Dat Piblikasyon 12/10/1999
Nimewo 199949002 UILC 269.07-00 Sijè Consolidated Returns Dat Piblikasyon 12/10/1999
Nimewo 199949002 UILC 382.00-00 Sijè Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes Dat Piblikasyon 12/10/1999
Nimewo 199949002 UILC 1502.21-00 Sijè Consolidated Net Operating Loss Deduction Dat Piblikasyon 12/10/1999
Nimewo 199949001 UILC 304.02-04 Sijè Distribution to which Section 301 Applies Dat Piblikasyon 12/10/1999
Nimewo 199949001 UILC 301.02-02 Sijè Exceeds Earnings and Profits Dat Piblikasyon 12/10/1999
Nimewo 199949001 UILC 961.00-00 Sijè Adjustments to Basis of Stock In Controlled Foreign Corporations and of Other Property (Increase v. Reduction) Dat Piblikasyon 12/10/1999
Nimewo 199949001 UILC 986.03-00 Sijè Previously Taxed Earnings and Profits Dat Piblikasyon 12/10/1999
Nimewo 199948040 UILC 61.40-00 Sijè Governmental Benefits and Subsidies Dat Piblikasyon 12/03/1999
Nimewo 199948039 UILC 402.08-05 Sijè By a Surviving Spouse Dat Piblikasyon 12/03/1999
Nimewo 199948039 UILC 4974.00-00 Sijè Excise Tax on Certain Accumulations in Qualified Retirement Plans Dat Piblikasyon 12/03/1999
Nimewo 199948038 UILC 9999.98-00 Sijè Not Able to Identify Under Present List Dat Piblikasyon 12/03/1999
Nimewo 199948037 UILC 414.01-00 Sijè Service for Predecessor Employer Dat Piblikasyon 12/03/1999
Nimewo 199948036 UILC 408.03-00 Sijè Rollover Contributions Dat Piblikasyon 12/03/1999
Nimewo 199948035 UILC 414.08-00 Sijè Church Plan Dat Piblikasyon 12/03/1999