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
199914041 4945.00-00 Excise Taxes on Taxable Expenditures 04/09/1999
199914040 4941.04-00 Definition of Self-Dealing 04/09/1999
199914040 4942.03-05 Qualifying Distribution 04/09/1999
199914040 4945.04-04 Grants to Individuals 04/09/1999
199914039 1362.00-00 Election by Small Business Corporation 04/09/1999
199914038 856.04-00 Rents From Real Property 04/09/1999
199914037 9100.00-00 Extension of Time for Making Certain Elections 04/09/1999
199914036 457.01-00 Year of Inclusion in Gross Income 04/09/1999
199914036 457.05-00 Eligible Deferred Compensation Plan Defined 04/09/1999
199914035 513.00-00 Unrelated v. Not Unrelated Trade or Business 04/09/1999
199914035 513.02-00 Advertising, etc., Activities 04/09/1999
199914034 957.01-00 Percentage of Total Combined Voting Power Owned by U.S. Shareholders 04/09/1999
199914033 9999.98-00 Not Able to Identify Under Present List 04/09/1999
199914032 280G.01-00 Definitions 04/09/1999
199914032 4999.00-00 Golden Parachute Payments 04/09/1999
199914031 332.00-00 Complete Liquidation of Subsidiaries 04/09/1999
199914031 355.01-00 Spin-Off 04/09/1999
199914031 368.00-00 Definitions Relating to Corporate Reorganizations 04/09/1999
199914030 1033.00-00 Involuntary Conversion 04/09/1999
199914029 642.03-03 Paid or Permanently Set Aside 04/09/1999
199914028 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/09/1999
199914027 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/09/1999
199914027 355.03-00 Active Business 04/09/1999
199914026 1362.00-00 Election by Small Business Corporation 04/09/1999
199914025 831.02-00 Alternative Tax Small Companies 04/09/1999