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
199926019 2207A.02-00 Recovery With Respect to Gift Tax 07/02/1999
199926019 2519.00-00 Disposition of Certain Life Estates 07/02/1999
199926019 2702.00-00 Special Valuation Rules for Transfers in Trust 07/02/1999
199926018 482.03-04 Interest 07/02/1999
199926018 1442.04-00 Interest 07/02/1999
199926017 332.00-00 Complete Liquidation of Subsidiaries 07/02/1999
199926017 351.00-00 Transfer to Corporation Controlled by Transferor 07/02/1999
199926017 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/02/1999
199926017 368.04-00 Assets for Control of Transferee (Type "D") 07/02/1999
199926017 368.06-00 Change in Identity, etc. (Type "F") 07/02/1999
199926016 613A.04-02 Retailers Excluded 07/02/1999
199926015 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 07/02/1999
199926014 1502.91-01 Stock Ownership Requirement 07/02/1999
199926013 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 07/02/1999
199926012 6404.00-00 Abatements 07/02/1999
199926011 269.00-00 Acquisitions Made to Evade or Avoid Income Tax 07/02/1999
199926011 269.01-00 Principal Purpose Text 07/02/1999
199926011 861.03-00 Dividends 07/02/1999
199926010 1362.02-03 Passive Investment Income 07/02/1999
199926009 1362.02-03 Passive Investment Income 07/02/1999
199926008 1362.00-00 Election by Small Business Corporation 07/02/1999
199926007 1362.02-03 Passive Investment Income 07/02/1999
199926006 338.01-00 Express Election 07/02/1999
199926005 4261.01-00 Amounts Paid 07/02/1999
199926004 103.02-00 State and Local 07/02/1999