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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199924002 2056.11-00 Limitations on Amount of Marital Deduction 06/18/1999
199924001 162.04-02 Insurance 06/18/1999
199923058 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 06/11/1999
199923057 501.19-00 Organization of Past or Present Armed Forces Members 06/11/1999
199923057 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 06/11/1999
199923057 4401.00-00 Wagering Tax (Taxable v. Not Taxable) 06/11/1999
199923057 761.00-00 Terms Defined 06/11/1999
199923056 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 06/11/1999
199923055 414.08-00 Church Plan 06/11/1999
199923054 368.00-00 Definitions Relating to Corporate Reorganizations 06/11/1999
199923053 4945.00-00 Excise Taxes on Taxable Expenditures 06/11/1999
199923052 4945.00-00 Excise Taxes on Taxable Expenditures 06/11/1999
199923051 468A.04-02 Revised Schedules 06/11/1999
199923051 468A.03-04 Formulas or Other Methods 06/11/1999
199923050 468A.04-02 Revised Schedules 06/11/1999
199923050 468A.03-04 Formulas or Other Methods 06/11/1999
199923049 468A.04-02 Revised Schedules 06/11/1999
199923049 468A.03-04 Formulas or Other Methods 06/11/1999
199923048 368.00-00 Definitions Relating to Corporate Reorganizations 06/11/1999
199923048 368.13-00 Transactions Involving Two or More Investment Companies 06/11/1999
199923047 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 06/11/1999
199923046 611.00-00 Allowance of Deduction for Depletion (Deductible v. Not Deductible) 06/11/1999
199923045 404.04-00 Non-Exempt Funds or Plans 06/11/1999
199923045 404.10-00 Deferred Compensation 06/11/1999
199923045 404.11-00 Year of Deduction 06/11/1999