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
199910052 3402.00-00 Income Tax Collected at Source 03/12/1999
199910051 9100.00-00 Extension of Time for Making Certain Elections 03/12/1999
199910050 117.05-00 Limitation 03/12/1999
199910049 117.05-00 Limitation 03/12/1999
199910048 117.05-00 Limitation 03/12/1999
199910047 117.05-00 Limitation 03/12/1999
199910046 163.01-00 Installment Purchases 03/12/1999
199910046 385.01-00 Debt v. Equity 03/12/1999
199910046 385.01-01 Issuer's Classification 03/12/1999
199910046 385.02-00 Factors 03/12/1999
199910046 385.03-00 New Financial Products 03/12/1999
199910045 56.15-00 Adjusted Earnings and Profits 03/12/1999
199910044 9999.98-00 Not Able to Identify Under Present List 03/12/1999
199910043 9999.98-00 Not Able to Identify Under Present List 03/12/1999
199910042 9999.98-00 Not Able to Identify Under Present List 03/12/1999
199910041 9999.98-00 Not Able to Identify Under Present List 03/12/1999
199910040 1502.76-00 Taxable Year of Members of Group 03/12/1999
199910039 1362.00-00 Election by Small Business Corporation 03/12/1999
199910038 368.01-00 Statutory Merger or Consolidation (Type "A") 03/12/1999
199910037 1362.00-00 Election by Small Business Corporation 03/12/1999
199910036 1362.00-00 Election by Small Business Corporation 03/12/1999
199910035 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 03/12/1999
199910035 1362.00-00 Election by Small Business Corporation 03/12/1999
199910034 1362.00-00 Election by Small Business Corporation 03/12/1999
199910033 751.00-00 Unrealized Receivables and Inventory Items 03/12/1999