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
199939020 1362.01-03 Late Elections 10/01/1999
199939019 9100.09-00 Section 442; Accounting Periods 10/01/1999
199939018 468A.04-02 Revised Schedules 10/01/1999
199939018 468A.03-04 Formulas or Other Methods 10/01/1999
199939017 368.06-00 Change in Identity, etc. (Type "F") 10/01/1999
199939017 332.02-00 Within One Year 10/01/1999
199939016 1362.01-03 Late Elections 10/01/1999
199939015 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/01/1999
199939015 754.02-00 Timeliness of Election 10/01/1999
199939014 358.02-00 Allocation of Basis 10/01/1999
199939013 1362.01-03 Late Elections 10/01/1999
199939012 2601.00-00 Tax On Generation Skipping Transfers 10/01/1999
199939012 2601.03-05 Additions to Irrevocable Trusts 10/01/1999
199939011 2601.00-00 Tax On Generation Skipping Transfers 10/01/1999
199939011 2601.03-05 Additions to Irrevocable Trusts 10/01/1999
199939010 2601.00-00 Tax On Generation Skipping Transfers 10/01/1999
199939010 2601.03-05 Additions to Irrevocable Trusts 10/01/1999
199939009 1502.14-00 Stock, Bonds, and Other Obligations of Members 10/01/1999
199939008 1362.04-00 Inadvertent Terminations 10/01/1999
199939007 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 10/01/1999
199939006 1502.32-00 Investment Adjustment 10/01/1999
199939005 304.00-00 Redemption Through Use of Related Corporations 10/01/1999
199939005 351.00-00 Transfer to Corporation Controlled by Transferor 10/01/1999
199939004 09.03.00-00 BANKRUPTCY CODE CASES: Allowance of administrative expenses 10/01/1999
199939003 7422.01-06 Informal Claim 10/01/1999