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 199945015 UILC 461.00-00 Subject General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) Release Date 11/12/1999
Number 199945015 UILC 3121.01-00 Subject Wages Release Date 11/12/1999
Number 199945015 UILC 3401.01-00 Subject Wages Subject to Withholding Release Date 11/12/1999
Number 199945014 UILC 172.07-00 Subject Deferred Statutory or Tort Liability Losses Release Date 11/12/1999
Number 199945013 UILC 385.00-00 Subject Treatment of Certain Interests in Corporations as Stock or Indebtedness Release Date 11/12/1999
Number 199945012 UILC 2511.03-00 Subject Cessation of Donor's Dominion and Control Release Date 11/12/1999
Number 199945011 UILC 61.00-00 Subject Gross Income v. Not Gross Income Release Date 11/12/1999
Number 199945011 UILC 482.00-00 Subject Allocation of Income and Deductions Among Taxpayers Release Date 11/12/1999
Number 199945011 UILC 482.13-03 Subject Capital Contribution Release Date 11/12/1999
Number 199945010 UILC 2511.03-00 Subject Cessation of Donor's Dominion and Control Release Date 11/12/1999
Number 199945009 UILC 162.04-03 Subject Capture Insurance Release Date 11/12/1999
Number 199945008 UILC 1221.00-00 Subject Capital Asset v. Not a Capital Asset Release Date 11/12/1999
Number 199945007 UILC 9999.92-00 Subject Issues Related to Statutes Other Than Contained in Internal Revenue Code Release Date 11/12/1999
Number 199945006 UILC 368.03-01 Subject Substantially All the Property Release Date 11/12/1999
Number 199945006 UILC 368.08-02 Subject Proprietary Interest Continuity Release Date 11/12/1999
Number 199945006 UILC 368.08-06 Subject Business Enterprise Continuity Release Date 11/12/1999
Number 199945006 UILC 368.00-00 Subject Definitions Relating to Corporate Reorganizations Release Date 11/12/1999
Number 199945005 UILC 7121.06-00 Subject Validity Release Date 11/12/1999
Number 199945004 UILC 263.00-00 Subject Capital Expenditures (Deductible v. Not Deductible) Release Date 11/12/1999
Number 199945003 UILC 877.08-00 Subject Ruling Submission by Expatriating Long-Term Resident Release Date 11/12/1999
Number 199945002 UILC 6103.08-00 Subject Disclosure to Departments of Treasury or Justice Employees for Tax Administration Purposes Release Date 11/12/1999
Number 199945001 UILC 6103.08-00 Subject Disclosure to Departments of Treasury or Justice Employees for Tax Administration Purposes Release Date 11/12/1999
Number 199944046 UILC 501.03-11 Subject Hospitals and Health Clinics (See Also 0501.06-03) Release Date 11/05/1999
Number 199944045 UILC 1253.02-00 Subject Significant Power, Right, or Continuing Interest Release Date 11/05/1999
Number 199944044 UILC 9999.98-00 Subject Not Able to Identify Under Present List Release Date 11/05/1999