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
199918028 3231.01-00 Employers v. Not Employers 05/07/1999
199918027 861.08-06 Research and Experimental Expenditures -- Apportionment -- Sales Method 05/07/1999
199918026 924.01-00 Definition of Foreign Trading Gross Receipts 05/07/1999
199918025 2652.00-00 Other Definitions 05/07/1999
199918023 351.01-00 Control v. No Control by Transferor 05/07/1999
199918022 162.05-23 Release From Contract 05/07/1999
199918022 263.14-00 Allocation Between Capital Expenditure and Expense 05/07/1999
199918021 3231.01-00 Employers v. Not Employers 05/07/1999
199918020 3231.01-00 Employers v. Not Employers 05/07/1999
199918019 9999.98-00 Not Able to Identify Under Present List 05/07/1999
199918018 3231.01-00 Employers v. Not Employers 05/07/1999
199918017 3231.01-00 Employers v. Not Employers 05/07/1999
199918016 3231.01-00 Employers v. Not Employers 05/07/1999
199918015 3231.01-00 Employers v. Not Employers 05/07/1999
199918014 3231.01-00 Employers v. Not Employers 05/07/1999
199918013 162.07-30 Capital Expenditure 05/07/1999
199918012 6501.08-00 Waiver of Limitation (Waived v. Not Waived) 05/07/1999
199918011 6214.03-00 Jurisdiction Over Other Years 05/07/1999
199918010 9999.98-00 Not Able to Identify Under Present List 05/07/1999
199918009 1402.03-00 Trade or Business (Reference to Section 162) 05/07/1999
199918008 7436.01-05 No Jurisdiction to Determine Amount of Tax 05/07/1999
199918007 7436.01-05 No Jurisdiction to Determine Amount of Tax 05/07/1999
199918006 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 05/07/1999
199918006 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 05/07/1999
199918006 2702.01-00 Valuation of Retained Interests 05/07/1999