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 199901005 UILC 163.00-00 Subject Interest Release Date 01/08/1999
Number 199901005 UILC 264.00-00 Subject Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) Release Date 01/08/1999
Number 199901004 UILC 195.00-00 Subject Start Up Expenditures Release Date 01/08/1999
Number 199901004 UILC 195.04-01 Subject Start-up Expenditures Release Date 01/08/1999
Number 199901003 UILC 1032.00-00 Subject Exchange of Stock for Property (Recognition v. Nonrecognition) Release Date 01/08/1999
Number 199901002 UILC 511.00-00 Subject Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) Release Date 01/08/1999
Number 199901002 UILC 512.06-00 Subject Fund-Raising Activities (See Also 0501.26-06) Release Date 01/08/1999
Number 199901001 UILC 7805.01-01 Subject Prospective Application of Rulings Release Date 01/08/1999
Number 199901001 UILC 61.32-00 Subject Indians Release Date 01/08/1999