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.

  1. Enter a term in the Find box.
  2. Click the Search button.
??? ??
?? UILC ?? ???
199923014 3401.04-02 Employee v. Not an Employee 06/11/1999
199923013 170.00-00 Charitable, Etc. Contributions and Gifts 06/11/1999
199923013 664.03-02 Charitable Remainder Unitrust 06/11/1999
199923012 9999.98-00 Not Able to Identify Under Present List 06/11/1999
199923011 302.03-00 Complete Termination of Interest 06/11/1999
199923011 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/11/1999
199923011 302.02-00 Disproportionate Redemption of stock 06/11/1999
199923011 355.04-00 Business Purpose 06/11/1999
199923010 457.01-00 Year of Inclusion in Gross Income 06/11/1999
199923010 457.05-00 Eligible Deferred Compensation Plan Defined 06/11/1999
199923010 457.09-04 Transfers Between Plans 06/11/1999
199923009 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 06/11/1999
199923009 337.01-00 Adoption of Plan and 12-Month Period 06/11/1999
199923008 1362.02-03 Passive Investment Income 06/11/1999
199923007 1362.02-03 Passive Investment Income 06/11/1999
199923006 856.02-00 Investment Requirements 06/11/1999
199923005 4942.00 Taxes on Failure to Distribute Income 06/11/1999
199923004 446.04-00 Change of Methods (Permissible v. Not Permissible) 06/11/1999
199923003 1341.00-00 Computation of Tax Where Taxpayer Restores Substantial Amount Held Under Claim of Right 06/11/1999
199923003 1341.02-00 Amount Previously Included in Income v. Not Included 06/11/1999
199923002 4251.00-00 Communications Tax (Taxable v. Not Taxable) 06/11/1999
199923001 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 06/11/1999
199922068 414.09-00 Certain Employee Contributions 06/04/1999
199922067 4942.03-07 Set-Asides 06/04/1999
199922066 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 06/04/1999