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
199906031 9999.98-00 Not Able to Identify Under Present List 02/12/1999
199906030 9999.98-00 Not Able to Identify Under Present List 02/12/1999
199906029 9999.98-00 Not Able to Identify Under Present List 02/12/1999
199906028 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 02/12/1999
199906027 1362.04-00 Inadvertent Terminations 02/12/1999
199906026 162.00-00 Trade or Business (Deductible v. Not Deductible) 02/12/1999
199906026 61.08-00 General Exclusions From Gross Income 02/12/1999
199906025 465.00-00 Deductions Limited to Amount at Risk 02/12/1999
199906025 752.00-00 Treatment of Certain Liabilities 02/12/1999
199906025 752.03-00 Liability to Which Property is Subject 02/12/1999
199906025 752.07-00 Sharing Non-recourse Liabilities 02/12/1999
199906024 355.01-02 Split-Up 02/12/1999
199906023 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 02/12/1999
199906022 9100.00-00 Extension of Time for Making Certain Elections 02/12/1999
199906021 61.00-00 Gross Income v. Not Gross Income 02/12/1999
199906021 61.03-00 Loan or Mortgage v. Sale 02/12/1999
199906021 61.43-00 Form v. Substance 02/12/1999
199906021 451.01-00 Annual Theory 02/12/1999
199906020 1362.00-00 Election by Small Business Corporation 02/12/1999
199906019 9100.00-00 Extension of Time for Making Certain Elections 02/12/1999
199906018 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 02/12/1999
199906017 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 02/12/1999
199906017 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 02/12/1999
199906016 953.00-00 Insurance Income 02/12/1999
199906016 1503.03-00 Dual Resident Corporations (Repealed in 1976) 02/12/1999