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 199942039 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 10/22/1999
Number 199942038 UILC 468A.04-02 Subject Revised Schedules Release Date 10/22/1999
Number 199942037 UILC 642.03-06 Subject Pooled Income Funds Release Date 10/22/1999
Number 199942036 UILC 51.49.03-05 Subject LIENS: Removal: Release: Reinstatement by revocation Release Date 10/22/1999
Number 199942035 UILC 6103.04-00 Subject Disclosure to States for State Tax Administration Release Date 10/22/1999
Number 199942034 UILC 9100.09-00 Subject Section 442; Accounting Periods Release Date 10/22/1999
Number 199942033 UILC 2601.04-01 Subject Wills or Revocable Trusts Executed Before October 22, 1986 Release Date 10/22/1999
Number 199942032 UILC 2601.04-01 Subject Wills or Revocable Trusts Executed Before October 22, 1986 Release Date 10/22/1999
Number 199942031 UILC 2601.04-01 Subject Wills or Revocable Trusts Executed Before October 22, 1986 Release Date 10/22/1999
Number 199942030 UILC 2601.04-01 Subject Wills or Revocable Trusts Executed Before October 22, 1986 Release Date 10/22/1999
Number 199942029 UILC 338.00-00 Subject Certain Stock Purchases Treated as Asset Acquisitions Release Date 10/22/1999
Number 199942029 UILC 9100.06-00 Subject Section 338(g); Election Under Section 1.338-1T(c)(1) Release Date 10/22/1999
Number 199942028 UILC 9100.09-00 Subject Section 442; Accounting Periods Release Date 10/22/1999
Number 199942027 UILC 338.00-00 Subject Certain Stock Purchases Treated as Asset Acquisitions Release Date 10/22/1999
Number 199942027 UILC 9100.06-00 Subject Section 338(g); Election Under Section 1.338-1T(c)(1) Release Date 10/22/1999
Number 199942026 UILC 2041.00-00 Subject Powers of Appointment (Included v. Not Included in Gross Estate) Release Date 10/22/1999
Number 199942026 UILC 2501.00-00 Subject Imposition of Gift Tax (Imposed v. Not Imposed) Release Date 10/22/1999
Number 199942026 UILC 2601.00-00 Subject Tax On Generation Skipping Transfers Release Date 10/22/1999
Number 199942025 UILC 162.23-00 Subject Deductible by Whom Release Date 10/22/1999
Number 199942024 UILC 9100.22-00 Subject Other Release Date 10/22/1999
Number 199942024 UILC 897.02-00 Subject U.S. Real Property Interest Release Date 10/22/1999
Number 199942023 UILC 216.00-00 Subject Deduction Of Taxes, Interest, And Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder Release Date 10/22/1999
Number 199942022 UILC 216.00-00 Subject Deduction Of Taxes, Interest, And Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder Release Date 10/22/1999
Number 199942021 UILC 1362.01-03 Subject Late Elections Release Date 10/22/1999
Number 199942020 UILC 61.00-00 Subject Gross Income v. Not Gross Income Release Date 10/22/1999