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
199918017 3231.01-00 Employers v. Not Employers 05/07/1999
199918016 3231.01-00 Employers v. Not Employers 05/07/1999
199918015 3231.01-00 Employers v. Not Employers 05/07/1999
199918014 3231.01-00 Employers v. Not Employers 05/07/1999
199918013 162.07-30 Capital Expenditure 05/07/1999
199918012 6501.08-00 Waiver of Limitation (Waived v. Not Waived) 05/07/1999
199918011 6214.03-00 Jurisdiction Over Other Years 05/07/1999
199918010 9999.98-00 Not Able to Identify Under Present List 05/07/1999
199918009 1402.03-00 Trade or Business (Reference to Section 162) 05/07/1999
199918008 7436.01-05 No Jurisdiction to Determine Amount of Tax 05/07/1999
199918007 7436.01-05 No Jurisdiction to Determine Amount of Tax 05/07/1999
199918006 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 05/07/1999
199918006 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 05/07/1999
199918006 2702.01-00 Valuation of Retained Interests 05/07/1999
199918006 2601.00-00 Tax On Generation Skipping Transfers 05/07/1999
199918005 9100.09-00 Section 442; Accounting Periods 05/07/1999
199918004 6621.00-00 Determination of Rate of Interest; Compounding of Interest 05/07/1999
199918003 2056.11-00 Limitations on Amount of Marital Deduction 05/07/1999
199918002 611.02-04 Economic Interest in Mineral in Place 05/07/1999
199918001 142.11-00 Solid Waste Disposal Facility 05/07/1999
199917084 501.10-00 Domestic Fraternal Societies, Orders, and Associations 04/30/1999
199917084 509.01-01 Private Foundation 04/30/1999
199917084 512.01-00 Exception, Additions, and Limitations on Unrelated Income 04/30/1999
199917083 412.06-00 Minimum Funding Waiver 04/30/1999
199917082 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 04/30/1999