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
199919019 167.24-00 Post-1970 CLADR Assets 05/14/1999
199919018 7203.00-00 Willful Failure to File Return, Supply Information, or Pay Tax 05/14/1999
199919017 1362.00-00 Election by Small Business Corporation 05/14/1999
199919017 1362.04-00 Inadvertent Terminations 05/14/1999
199919016 368.05-00 Recapitalization (Type "E") 05/14/1999
199919016 1502.75-10 When Group Remains in Existence 05/14/1999
199919015 1362.02-03 Passive Investment Income 05/14/1999
199919014 1362.02-03 Passive Investment Income 05/14/1999
199919013 1362.02-03 Passive Investment Income 05/14/1999
199919012 1362.02-03 Passive Investment Income 05/14/1999
199919011 1362.02-03 Passive Investment Income 05/14/1999
199919010 1362.02-03 Passive Investment Income 05/14/1999
199919009 2704.02-00 Certain Restrictions on Liquidations Disregarded 05/14/1999
199919008 17.34.00-00 COMPROMISE AND SETTLEMENT: Recision 05/14/1999
199919007 61.08-00 General Exclusions From Gross Income 05/14/1999
199919006 7436.01-03 Worker Classification 05/14/1999
199919006 7436.01-04 Not Entitled to Sec. 530 Relief 05/14/1999
199919006 7436.01-05 No Jurisdiction to Determine Amount of Tax 05/14/1999
199919005 7436.01-03 Worker Classification 05/14/1999
199919005 7436.01-04 Not Entitled to Sec. 530 Relief 05/14/1999
199919004 7436.03-02 Time for Filing Petition 05/14/1999
199919003 7436.01-03 Worker Classification 05/14/1999
199919003 7436.01-05 No Jurisdiction to Determine Amount of Tax 05/14/1999
199919002 7436.01-03 Worker Classification 05/14/1999
199919002 7436.01-05 No Jurisdiction to Determine Amount of Tax 05/14/1999