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
199927004 162.36-00 Million Dollar Cap - Executive Employee Compensation 07/09/1999
199927003 1042.02-00 Requirements 07/09/1999
199927002 83.00-00 Property Transferred in Connection With Performance of Services 07/09/1999
199927002 2033.00-00 Property in Which Decedent Had an Interest 07/09/1999
199927002 83.11-00 Nonqualified Stock Options 07/09/1999
199927002 2701.00-00 Special Valuation Rules for Transfers of Interests in Corporations or Partnerships 07/09/1999
199927002 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/09/1999
199927002 2703.00-00 Certain Rights and Restrictions Disregarded 07/09/1999
199927001 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 07/09/1999
199926052 877.01-00 Principal Purpose--the Avoidance of Tax 07/02/1999
199926051 4945.00-00 Excise Taxes on Taxable Expenditures 07/02/1999
199926050 4942.03-05 Qualifying Distribution 07/02/1999
199926050 4942.03-07 Set-Asides 07/02/1999
199926049 507.00-00 Termination of Private Foundation Status 07/02/1999
199926049 4941.04-00 Definition of Self-Dealing 07/02/1999
199926049 4942.03-05 Qualifying Distribution 07/02/1999
199926049 4944.00-00 Excise Tax on "Jeopardizing" Investments 07/02/1999
199926049 4945.04-06 Expenditure Responsibility 07/02/1999
199926049 6033.02-01 Private Foundation 07/02/1999
199926048 4941.04-00 Definition of Self-Dealing 07/02/1999
199926048 4945.04-00 Definition of Taxable Expenditure 07/02/1999
199926047 414.09-00 Certain Employee Contributions 07/02/1999
199926046 414.08-00 Church Plan 07/02/1999
199926045 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/02/1999
199926044 368.05-00 Recapitalization (Type "E") 07/02/1999