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 199916014 UILC 368.06-00 Subject Change in Identity, etc. (Type "F") Release Date 04/23/1999
Number 199916014 UILC 355.01-00 Subject Spin-Off Release Date 04/23/1999
Number 199916013 UILC 6231.00-00 Subject Definitions and Special Rules Release Date 04/23/1999
Number 199916012 UILC 6201.01-00 Subject Administrative Procedures Release Date 04/23/1999
Number 199916011 UILC 62.00-00 Subject Adjusted Gross Income Defined Release Date 04/23/1999
Number 199916011 UILC 62.02-00 Subject Trade and Business Deductions of Employees Release Date 04/23/1999
Number 199916011 UILC 62.02-02 Subject Reimbursements Release Date 04/23/1999
Number 199916010 UILC 3121.00-00 Subject Definitions Release Date 04/23/1999
Number 199916010 UILC 3121.18-00 Subject Applicable Contribution Base Release Date 04/23/1999
Number 199916010 UILC 3306.00-00 Subject Definitions Release Date 04/23/1999
Number 199916010 UILC 3306.01-00 Subject Employers Release Date 04/23/1999
Number 199916009 UILC 3121.15-00 Subject Application of Hospital Insurance Tax to Federal, State, and Local Government Release Date 04/23/1999
Number 199916008 UILC 1502.13-00 Subject Intercompany Transactions Release Date 04/23/1999
Number 199916007 UILC 1502.20-00 Subject Loss Disallowance Rule Release Date 04/23/1999
Number 199916006 UILC 7872.05-03 Subject Corporation-Shareholders Loans Release Date 04/23/1999
Number 199916006 UILC 7872.05-07 Subject Indirect Loans Release Date 04/23/1999
Number 199916005 UILC 163.10-03 Subject Computation of Debt-Equity Ratio Release Date 04/23/1999
Number 199916005 UILC 461.08-01 Subject Accrual Basis Release Date 04/23/1999
Number 199916004 UILC 894.13-00 Subject Exchange of Information Release Date 04/23/1999
Number 199916003 UILC 6402.05-00 Subject Who May File a Claim Release Date 04/23/1999
Number 199916002 UILC 9999.98-00 Subject Not Able to Identify Under Present List Release Date 04/23/1999
Number 199916001 UILC 9999.98-00 Subject Not Able to Identify Under Present List Release Date 04/23/1999
Number 199915064 UILC 404.00-00 Subject Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) Release Date 04/16/1999
Number 199915063 UILC 401.06-00 Subject Required Distributions Release Date 04/16/1999
Number 199915063 UILC 408.00-00 Subject Individual Retirement Accounts Release Date 04/16/1999