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
199916010 3306.01-00 Employers 04/23/1999
199916009 3121.15-00 Application of Hospital Insurance Tax to Federal, State, and Local Government 04/23/1999
199916008 1502.13-00 Intercompany Transactions 04/23/1999
199916007 1502.20-00 Loss Disallowance Rule 04/23/1999
199916006 7872.05-03 Corporation-Shareholders Loans 04/23/1999
199916006 7872.05-07 Indirect Loans 04/23/1999
199916005 163.10-03 Computation of Debt-Equity Ratio 04/23/1999
199916005 461.08-01 Accrual Basis 04/23/1999
199916004 894.13-00 Exchange of Information 04/23/1999
199916003 6402.05-00 Who May File a Claim 04/23/1999
199916002 9999.98-00 Not Able to Identify Under Present List 04/23/1999
199916001 9999.98-00 Not Able to Identify Under Present List 04/23/1999
199915064 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 04/16/1999
199915063 401.06-00 Required Distributions 04/16/1999
199915063 408.00-00 Individual Retirement Accounts 04/16/1999
199915062 414.09-00 Certain Employee Contributions 04/16/1999
199915061 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/16/1999
199915061 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 04/16/1999
199915061 513.00-00 Unrelated v. Not Unrelated Trade or Business 04/16/1999
199915060 4945.00-00 Excise Taxes on Taxable Expenditures 04/16/1999
199915059 419A.00-00 Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00|et. seq.) 04/16/1999
199915058 2055.12-07 Guaranteed Annuity Lead Interest 04/16/1999
199915058 2055.12-10 Reformations of Nonqualifying Interests 04/16/1999
199915057 414.07-00 Governmental Plan 04/16/1999
199915056 9999.98-00 Not Able to Identify Under Present List 04/16/1999