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 199915017 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 04/16/1999
Number 199915016 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 04/16/1999
Number 199915015 UILC 2056.00-00 Subject Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) Release Date 04/16/1999
Number 199915014 UILC 9114.03-09 Subject Denmark Release Date 04/16/1999
Number 199915013 UILC 368.00-00 Subject Definitions Relating to Corporate Reorganizations Release Date 04/16/1999
Number 199915012 UILC 1221.00-00 Subject Capital Asset v. Not a Capital Asset Release Date 04/16/1999
Number 199915012 UILC 1221.12-02 Subject Business Hedges Release Date 04/16/1999
Number 199915011 UILC 471.03-02 Subject Discounts Release Date 04/16/1999
Number 199915011 UILC 61.00-00 Subject Gross Income v. Not Gross Income Release Date 04/16/1999
Number 199915011 UILC 446.04-00 Subject Change of Methods (Permissible v. Not Permissible) Release Date 04/16/1999
Number 199915010 UILC 707.03-00 Subject Guaranteed Payments Release Date 04/16/1999
Number 199915009 UILC 1012.13-00 Subject Stock Release Date 04/16/1999
Number 199915008 UILC 6013.04-00 Subject Joint and Several Liability Release Date 04/16/1999
Number 199915007 UILC 318.03-00 Subject Options Release Date 04/16/1999
Number 199915007 UILC 280G.00-00 Subject Golden Parachute Payments Release Date 04/16/1999
Number 199915006 UILC 931.00-00 Subject Income From Sources Within Guam, American Samoa or the Northern Mariana Islands Release Date 04/16/1999
Number 199915006 UILC 911.06-01 Subject Earned Income v. Not Earned Income Release Date 04/16/1999
Number 199915005 UILC 108.00-00 Subject Income From Discharge of Indebtedness Release Date 04/16/1999
Number 199915005 UILC 368.00-00 Subject Definitions Relating to Corporate Reorganizations Release Date 04/16/1999
Number 199915004 UILC 162.04-02 Subject Insurance Release Date 04/16/1999
Number 199915003 UILC 167.14-03 Subject Good Will Release Date 04/16/1999
Number 199915003 UILC 167.14-20 Subject Going Concern Value Release Date 04/16/1999
Number 199915003 UILC 446.00-00 Subject General Rule for Methods of Accounting (Permissible v. Not Permissible) Release Date 04/16/1999
Number 199915003 UILC 1234.03-00 Subject Sale v. Option Release Date 04/16/1999
Number 199915002 UILC 6901.02-00 Subject Liability Release Date 04/16/1999