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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Number UILC Subject Release Date
199917013 1362.04-00 Inadvertent Terminations 04/30/1999
199917012 165.05-00 Capital Losses 04/30/1999
199917011 9999.98-00 Not Able to Identify Under Present List 04/30/1999
199917010 482.00-00 Allocation of Income and Deductions Among Taxpayers 04/30/1999
199917010 951.00-00 Amounts Included in Gross Income of U.S. Shareholders (Included v. Not Included) 04/30/1999
199917010 952.00-00 Subpart F Income Defined 04/30/1999
199917010 954.00-00 Foreign Base Company Income 04/30/1999
199917010 3121.08-00 Agreements Between Domestic Corporations and Foreign Subsidiaries 04/30/1999
199917010 3121.10-00 Not Employees Under Section 530 of 1978 Revenue Act 04/30/1999
199917010 3401.04-00 Employer-Employee Relationship 04/30/1999
199917010 3401.06-00 Not Employees Under Section 530 of 1978 Revenue Act 04/30/1999
199917009 482.00-00 Allocation of Income and Deductions Among Taxpayers 04/30/1999
199917009 951.00-00 Amounts Included in Gross Income of U.S. Shareholders (Included v. Not Included) 04/30/1999
199917009 952.00-00 Subpart F Income Defined 04/30/1999
199917009 954.00-00 Foreign Base Company Income 04/30/1999
199917009 3121.08-00 Agreements Between Domestic Corporations and Foreign Subsidiaries 04/30/1999
199917009 3121.10-00 Not Employees Under Section 530 of 1978 Revenue Act 04/30/1999
199917009 3401.04-00 Employer-Employee Relationship 04/30/1999
199917009 3401.06-00 Not Employees Under Section 530 of 1978 Revenue Act 04/30/1999
199917008 1402.01-01 Rentals from Real Estate 04/30/1999
199917007 832.10-00 Special Rules for Premiums Earned 04/30/1999
199917006 1402.01-01 Rentals from Real Estate 04/30/1999
199917005 1402.01-01 Rentals from Real Estate 04/30/1999
199917004 61.03.00-00 PAYMENT: Installment payments 04/30/1999
199917002 6611.00-00 Interest on Overpayments (Interest v. No Interest) 04/30/1999