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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°Õ¨¬³¾ Tr? Gi¨²p
S? UILC Ch? ?? Ng¨¤y Ph¨¢t H¨¤nh
199924061 852.00-00 Taxation of Regulated Investment Companies and Their Shareholders 06/18/1999
199924061 852.10-00 Taxable Income of a Regulated Investment Company 06/18/1999
199924060 162.00-00 Trade or Business (Deductible v. Not Deductible) 06/18/1999
199924060 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 06/18/1999
199924060 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 06/18/1999
199924059 501.19-00 Organization of Past or Present Armed Forces Members 06/18/1999
199924059 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 06/18/1999
199924059 170.09-03 War Veterans, Etc. 06/18/1999
199924058 501.19-00 Organization of Past or Present Armed Forces Members 06/18/1999
199924058 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 06/18/1999
199924058 4401.00-00 Wagering Tax (Taxable v. Not Taxable) 06/18/1999
199924056 6402.03-00 Access to Refund 06/18/1999
199924055 9999.98-00 Not Able to Identify Under Present List 06/18/1999
199924054 75.04.00-00 SUMMONSES: Defenses to compliance 06/18/1999
199924053 2601.00-00 Tax On Generation Skipping Transfers 06/18/1999
199924052 2601.00-00 Tax On Generation Skipping Transfers 06/18/1999
199924051 2601.00-00 Tax On Generation Skipping Transfers 06/18/1999
199924050 2601.00-00 Tax On Generation Skipping Transfers 06/18/1999
199924049 2601.00-00 Tax On Generation Skipping Transfers 06/18/1999
199924048 2601.00-00 Tax On Generation Skipping Transfers 06/18/1999
199924047 4371.03-00 Reinsurance 06/18/1999
199924046 115.00-00 Income of States, Municipalities, etc. 06/18/1999
199924045 355.01-01 Split-Off 06/18/1999
199924044 168.20-00 Classification of Property 06/18/1999
199924043 1362.01-03 Late Elections 06/18/1999