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
199919030 7302.02-00 Delay Between Seizure and Failure Process 05/14/1999
199919029 9999.99-00 Bank Secrecy Act 05/14/1999
199919028 642.03-03 Paid or Permanently Set Aside 05/14/1999
199919027 2632.01-00 Time and Manner of Allocation 05/14/1999
199919027 9100.00-00 Extension of Time for Making Certain Elections 05/14/1999
199919026 1362.01-03 Late Elections 05/14/1999
199919025 355.01-00 Spin-Off 05/14/1999
199919025 368.04-00 Assets for Control of Transferee (Type "D") 05/14/1999
199919025 332.00-00 Complete Liquidation of Subsidiaries 05/14/1999
199919024 9100.00-00 Extension of Time for Making Certain Elections 05/14/1999
199919024 7701.00-00 Definitions 05/14/1999
199919024 7701.02-00 Partnerships v. Associations 05/14/1999
199919023 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 05/14/1999
199919023 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 05/14/1999
199919022 642.03-03 Paid or Permanently Set Aside 05/14/1999
199919021 925.00-00 Transfer Pricing Rules 05/14/1999
199919021 6501.04-11 Amended Returns 05/14/1999
199919021 6511.01-03 Claim Filed Late 05/14/1999
199919020 61.11-03 Government Payments 05/14/1999
199919020 1033.02-00 Definition of Involuntary Conversion Events 05/14/1999
199919020 165.07-00 Disaster Losses 05/14/1999
199919020 162.14-03 Capital Expenditure 05/14/1999
199919020 263.01-00 Construction Costs 05/14/1999
199919020 6041.03-00 Fixed or Determinable Gains, Profits, or Income 05/14/1999
199919019 263.03-02 Repair v. Permanent Improvement 05/14/1999