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

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Nimewo UILC ³§¾±Âᨨ Dat Piblikasyon
199946035 468A.04-02 Revised Schedules 11/19/1999
199946035 468A.03-04 Formulas or Other Methods 11/19/1999
199946034 468A.04-02 Revised Schedules 11/19/1999
199946034 468A.03-04 Formulas or Other Methods 11/19/1999
199946033 1362.02-03 Passive Investment Income 11/19/1999
199946032 2601.00-00 Tax On Generation Skipping Transfers 11/19/1999
199946031 2601.00-00 Tax On Generation Skipping Transfers 11/19/1999
199946030 2601.00-00 Tax On Generation Skipping Transfers 11/19/1999
199946029 7701.00-00 Definitions 11/19/1999
199946029 1362.04-00 Inadvertent Terminations 11/19/1999
199946028 7701.00-00 Definitions 11/19/1999
199946028 1362.04-00 Inadvertent Terminations 11/19/1999
199946027 1362.01-03 Late Elections 11/19/1999
199946026 1362.01-03 Late Elections 11/19/1999
199946025 1362.01-03 Late Elections 11/19/1999
199946024 1362.00-00 Election by Small Business Corporation 11/19/1999
199946023 1362.01-03 Late Elections 11/19/1999
199946022 1362.01-03 Late Elections 11/19/1999
199946021 2601.00-00 Tax On Generation Skipping Transfers 11/19/1999
199946020 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 11/19/1999
199946019 877.01-00 Principal Purpose--the Avoidance of Tax 11/19/1999
199946018 332.00-00 Complete Liquidation of Subsidiaries 11/19/1999
199946018 351.00-00 Transfer to Corporation Controlled by Transferor 11/19/1999
199946018 355.01-00 Spin-Off 11/19/1999
199946018 367.40-00 Treatment of Distribution Described in Section 367(e) 11/19/1999