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 199906037 UILC 3406.02-00 Subject Reportable Payment Release Date 02/12/1999
Number 199906037 UILC 6041.01-00 Subject Persons Engaged in Trade or Business Release Date 02/12/1999
Number 199906037 UILC 6041.02-00 Subject Payments in Course of Trade or Business Release Date 02/12/1999
Number 199906036 UILC 115.02-00 Subject Separate Entity v. Integral Part Release Date 02/12/1999
Number 199906035 UILC 1248.01-01 Subject Credit for Foreign Taxes Release Date 02/12/1999
Number 199906035 UILC 1248.02-00 Subject Determination of Earnings and Profits Release Date 02/12/1999
Number 199906035 UILC 902.06-00 Subject Distributions Out of Pre-1987 Earnings Release Date 02/12/1999
Number 199906035 UILC 964.01-00 Subject Earnings and Profits Release Date 02/12/1999
Number 199906034 UILC 9999.98-00 Subject Not Able to Identify Under Present List Release Date 02/12/1999
Number 199906033 UILC 9999.98-00 Subject Not Able to Identify Under Present List Release Date 02/12/1999
Number 199906032 UILC 9999.98-00 Subject Not Able to Identify Under Present List Release Date 02/12/1999
Number 199906031 UILC 9999.98-00 Subject Not Able to Identify Under Present List Release Date 02/12/1999
Number 199906030 UILC 9999.98-00 Subject Not Able to Identify Under Present List Release Date 02/12/1999
Number 199906029 UILC 9999.98-00 Subject Not Able to Identify Under Present List Release Date 02/12/1999
Number 199906028 UILC 29.00-00 Subject (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source Release Date 02/12/1999
Number 199906027 UILC 1362.04-00 Subject Inadvertent Terminations Release Date 02/12/1999
Number 199906026 UILC 162.00-00 Subject Trade or Business (Deductible v. Not Deductible) Release Date 02/12/1999
Number 199906026 UILC 61.08-00 Subject General Exclusions From Gross Income Release Date 02/12/1999
Number 199906025 UILC 465.00-00 Subject Deductions Limited to Amount at Risk Release Date 02/12/1999
Number 199906025 UILC 752.00-00 Subject Treatment of Certain Liabilities Release Date 02/12/1999
Number 199906025 UILC 752.03-00 Subject Liability to Which Property is Subject Release Date 02/12/1999
Number 199906025 UILC 752.07-00 Subject Sharing Non-recourse Liabilities Release Date 02/12/1999
Number 199906024 UILC 355.01-02 Subject Split-Up Release Date 02/12/1999
Number 199906023 UILC 104.00-00 Subject Compensation for Injuries and Sickness (Excluded v. Not Excluded) Release Date 02/12/1999
Number 199906022 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 02/12/1999