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
Number 199932030 UILC 1362.01-03 Subject Late Elections Release Date 08/13/1999
Number 199932029 UILC 1362.01-03 Subject Late Elections Release Date 08/13/1999
Number 199932028 UILC 642.03-03 Subject Paid or Permanently Set Aside Release Date 08/13/1999
Number 199932027 UILC 642.03-03 Subject Paid or Permanently Set Aside Release Date 08/13/1999
Number 199932026 UILC 1362.04-00 Subject Inadvertent Terminations Release Date 08/13/1999
Number 199932025 UILC 338.00-00 Subject Certain Stock Purchases Treated as Asset Acquisitions Release Date 08/13/1999
Number 199932025 UILC 9100.07-00 Subject Section 338(h)(1); Election Under Section 1.338(h)(10)-1T Release Date 08/13/1999
Number 199932024 UILC 7704.00-00 Subject Certain Publicly Traded Partnerships Treated as Corporations Release Date 08/13/1999
Number 199932024 UILC 7704.03-00 Subject Qualifying Income Release Date 08/13/1999
Number 199932023 UILC 9100.09-00 Subject Section 442; Accounting Periods Release Date 08/13/1999
Number 199932022 UILC 925.00-00 Subject Transfer Pricing Rules Release Date 08/13/1999
Number 199932022 UILC 6501.00-00 Subject Limitations on Assessment and Collection (Barred v. Not Barred) Release Date 08/13/1999
Number 199932022 UILC 6901.03-00 Subject Period of Limitations Release Date 08/13/1999
Number 199932021 UILC 861.08-05 Subject Research and Experimental Expenditures -- Allocation Release Date 08/13/1999
Number 199932021 UILC 936.03-05 Subject Profit Split Election Release Date 08/13/1999
Number 199932020 UILC 1362.01-03 Subject Late Elections Release Date 08/13/1999
Number 199932019 UILC 108.01-02 Subject Insolvent Taxpayer Release Date 08/13/1999
Number 199932018 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 08/13/1999
Number 199932017 UILC 141.07-00 Subject Management Contracts Release Date 08/13/1999
Number 199932016 UILC 6601.01-00 Subject Interest on Deficiencies Release Date 08/13/1999
Number 199932015 UILC 7121.00-00 Subject Closing Agreements Release Date 08/13/1999
Number 199932014 UILC 1311.00-00 Subject Correction of Error Release Date 08/13/1999
Number 199932013 UILC 108.02-00 Subject Reduction of Tax Attributes Release Date 08/13/1999
Number 199932012 UILC 446.01-00 Subject Clearly v. Not Clearly Reflecting Income Release Date 08/13/1999
Number 199932012 UILC 1221.12-02 Subject Business Hedges Release Date 08/13/1999