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
199921005 04.01.00-00 ASSESSMENTS: Abatement 05/28/1999
199921004 2056.11-00 Limitations on Amount of Marital Deduction 05/28/1999
199921003 62.02.00 PENALITES: Bankruptcy Act proceedings 05/28/1999
199921002 482.08-00 Interest 05/28/1999
199921002 482.08-04 Loan v. Capital Contribution 05/28/1999
199921001 1341.00-00 Computation of Tax Where Taxpayer Restores Substantial Amount Held Under Claim of Right 05/28/1999
199920047 401.29-02 Special Distribution Requirements 05/21/1999
199920046 4971.00-00 Taxes on Failure to Meet Minimum Funding Standards 05/21/1999
199920045 507.01-00 Termination Under Section 507(a)(1) 05/21/1999
199920045 507.05-00 Liability of Transferee Organizations 05/21/1999
199920044 505.01-00 Excepted Collective Bargaining Agreements 05/21/1999
199920044 512.01-00 Exception, Additions, and Limitations on Unrelated Income 05/21/1999
199920044 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 05/21/1999
199920043 3121.04-00 Employees 05/21/1999
199920043 3306.05-00 Employees 05/21/1999
199920043 3401.04-00 Employer-Employee Relationship 05/21/1999
199920042 4945.00-00 Excise Taxes on Taxable Expenditures 05/21/1999
199920041 512.06-00 Fund-Raising Activities (See Also 0501.26-06) 05/21/1999
199920041 513.04-00 Sales and Service to Public 05/21/1999
199920040 851.00-00 Definition of Regulated Investment Company 05/21/1999
199920040 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 05/21/1999
199920040 9100.00-00 Extension of Time for Making Certain Elections 05/21/1999
199920039 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 05/21/1999
199920039 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 05/21/1999
199920038 529.00-00 Qualified State Tuition Programs 05/21/1999