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. ob体育ever, it is important to note that pursuant to such items cannot be used or cited as precedent.

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Nimewo UILC 厂颈箩è Dat Piblikasyon
199916015 9100.00-00 Extension of Time for Making Certain Elections 04/23/1999
199916014 368.06-00 Change in Identity, etc. (Type "F") 04/23/1999
199916014 355.01-00 Spin-Off 04/23/1999
199916013 6231.00-00 Definitions and Special Rules 04/23/1999
199916012 6201.01-00 Administrative Procedures 04/23/1999
199916011 62.00-00 Adjusted Gross Income Defined 04/23/1999
199916011 62.02-00 Trade and Business Deductions of Employees 04/23/1999
199916011 62.02-02 Reimbursements 04/23/1999
199916010 3121.00-00 Definitions 04/23/1999
199916010 3121.18-00 Applicable Contribution Base 04/23/1999
199916010 3306.00-00 Definitions 04/23/1999
199916010 3306.01-00 Employers 04/23/1999
199916009 3121.15-00 Application of Hospital Insurance Tax to Federal, State, and Local Government 04/23/1999
199916008 1502.13-00 Intercompany Transactions 04/23/1999
199916007 1502.20-00 Loss Disallowance Rule 04/23/1999
199916006 7872.05-03 Corporation-Shareholders Loans 04/23/1999
199916006 7872.05-07 Indirect Loans 04/23/1999
199916005 163.10-03 Computation of Debt-Equity Ratio 04/23/1999
199916005 461.08-01 Accrual Basis 04/23/1999
199916004 894.13-00 Exchange of Information 04/23/1999
199916003 6402.05-00 Who May File a Claim 04/23/1999
199916002 9999.98-00 Not Able to Identify Under Present List 04/23/1999
199916001 9999.98-00 Not Able to Identify Under Present List 04/23/1999
199915064 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 04/16/1999
199915063 401.06-00 Required Distributions 04/16/1999