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 199935027 UILC 9100.10-01 Subject Accounting Methods Release Date 09/03/1999
Number 199935026 UILC 351.01-00 Subject Control v. No Control by Transferor Release Date 09/03/1999
Number 199935026 UILC 355.01-00 Subject Spin-Off Release Date 09/03/1999
Number 199935025 UILC 1362.01-03 Subject Late Elections Release Date 09/03/1999
Number 199935024 UILC 475.05-00 Subject Definitions Release Date 09/03/1999
Number 199935023 UILC 1362.01-03 Subject Late Elections Release Date 09/03/1999
Number 199935022 UILC 1362.01-03 Subject Late Elections Release Date 09/03/1999
Number 199935021 UILC 1362.01-03 Subject Late Elections Release Date 09/03/1999
Number 199935020 UILC 1362.03-00 Subject S Termination Year Release Date 09/03/1999
Number 199935020 UILC 9999.98-00 Subject Not Able to Identify Under Present List Release Date 09/03/1999
Number 199935019 UILC 267.07-06 Subject Certain Foreign Currency Losses Release Date 09/03/1999
Number 199935018 UILC 1362.02-03 Subject Passive Investment Income Release Date 09/03/1999
Number 199935018 UILC 7704.03-00 Subject Qualifying Income Release Date 09/03/1999
Number 199935017 UILC 475.00-00 Subject Mark to Market Accounting Method for Dealers in Securities Release Date 09/03/1999
Number 199935016 UILC 704.00-00 Subject Partner's Distributive Share Release Date 09/03/1999
Number 199935015 UILC 1362.02-03 Subject Passive Investment Income Release Date 09/03/1999
Number 199935015 UILC 7704.03-00 Subject Qualifying Income Release Date 09/03/1999
Number 199935014 UILC 1362.02-03 Subject Passive Investment Income Release Date 09/03/1999
Number 199935014 UILC 7704.03-00 Subject Qualifying Income Release Date 09/03/1999
Number 199935013 UILC 1362.02-03 Subject Passive Investment Income Release Date 09/03/1999
Number 199935013 UILC 7704.03-00 Subject Qualifying Income Release Date 09/03/1999
Number 199935012 UILC 1362.01-03 Subject Late Elections Release Date 09/03/1999
Number 199935011 UILC 197.00-00 Subject Amortization of Goodwill & Certain Other Intangibles Release Date 09/03/1999
Number 199935011 UILC 167.14-11 Subject Other Intangible Property Release Date 09/03/1999
Number 199935011 UILC 165.00-00 Subject Deductions For Losses Release Date 09/03/1999