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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199922065 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 06/04/1999
199922064 9100.00-00 Extension of Time for Making Certain Elections 06/04/1999
199922063 468A.04-02 Revised Schedules 06/04/1999
199922063 468A.03-04 Formulas or Other Methods 06/04/1999
199922062 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 06/04/1999
199922061 468A.04-02 Revised Schedules 06/04/1999
199922061 468A.03-04 Formulas or Other Methods 06/04/1999
199922060 468A.04-02 Revised Schedules 06/04/1999
199922060 468A.03-04 Formulas or Other Methods 06/04/1999
199922059 468A.04-02 Revised Schedules 06/04/1999
199922059 468A.03-04 Formulas or Other Methods 06/04/1999
199922058 468A.04-02 Revised Schedules 06/04/1999
199922058 468A.03-04 Formulas or Other Methods 06/04/1999
199922057 1033.00-00 Involuntary Conversion 06/04/1999
199922056 461.08-01 Accrual Basis 06/04/1999
199922055 501.03-33 Lessening the Burdens of Government 06/04/1999
199922055 513.00-00 Unrelated v. Not Unrelated Trade or Business 06/04/1999
199922054 468A.04-02 Revised Schedules 06/04/1999
199922053 9999.98-00 Not Able to Identify Under Present List 06/04/1999
199922052 1361.03-02 Qualified Subchapter S Trusts 06/04/1999
199922051 61.03.00-00 PAYMENT: Installment payments 06/04/1999
199922049 9999.98-00 Not Able to Identify Under Present List 06/04/1999
199922048 2601.00-00 Tax On Generation Skipping Transfers 06/04/1999
199922047 642.03-03 Paid or Permanently Set Aside 06/04/1999
199922046 172.07-00 Deferred Statutory or Tort Liability Losses 06/04/1999