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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Number UILC Subject Release Date
199945053 9100.00-00 Extension of Time for Making Certain Elections 11/12/1999
199945052 853.00-00 Foreign Tax Credit Allowed Shareholders 11/12/1999
199945052 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 11/12/1999
199945052 9100.00-00 Extension of Time for Making Certain Elections 11/12/1999
199945051 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 11/12/1999
199945050 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 11/12/1999
199945049 468A.04-02 Revised Schedules 11/12/1999
199945049 468A.03-04 Formulas or Other Methods 11/12/1999
199945048 851.00-00 Definition of Regulated Investment Company 11/12/1999
199945048 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 11/12/1999
199945048 9100.00-00 Extension of Time for Making Certain Elections 11/12/1999
199945047 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 11/12/1999
199945047 9100.00-00 Extension of Time for Making Certain Elections 11/12/1999
199945046 1031.03-00 Like Kind Real Estate 11/12/1999
199945046 2032A.15-00 Exchanges of Qualified Real Property 11/12/1999
199945045 1033.02-00 Definition of Involuntary Conversion Events 11/12/1999
199945044 877.01-00 Principal Purpose--the Avoidance of Tax 11/12/1999
199945043 6045.00-00 Returns of Brokers 11/12/1999
199945042 09.29.00-00 BANKRUPTCY CODE CASES: Penalties 11/12/1999
199945042 09.09.01-01 BCC: Ch 7: Distrib. of prop. of estate: Nonpecuniary penalties 11/12/1999
199945041 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 11/12/1999
199945040 7206.10-00 Signing Statements Under Perjury 11/12/1999
199945039 1362.01-03 Late Elections 11/12/1999
199945038 1033.00-00 Involuntary Conversion 11/12/1999
199945038 7701.00-00 Definitions 11/12/1999