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. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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Número UILC Asunto Fecha de publicación
199915034 1362.00-00 Election by Small Business Corporation 04/16/1999
199915033 1362.00-00 Election by Small Business Corporation 04/16/1999
199915032 1362.00-00 Election by Small Business Corporation 04/16/1999
199915031 355.01-01 Split-Off 04/16/1999
199915031 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 04/16/1999
199915031 368.00-00 Definitions Relating to Corporate Reorganizations 04/16/1999
199915030 351.00-00 Transfer to Corporation Controlled by Transferor 04/16/1999
199915030 368.05-00 Recapitalization (Type "E") 04/16/1999
199915030 351.02-00 Series of Transactions 04/16/1999
199915030 304.02-01 Section 304 v. Section 351 04/16/1999
199915030 351.12-00 Section 351 v. Section 304 (See Also 0304.01-01) 04/16/1999
199915029 1362.00-00 Election by Small Business Corporation 04/16/1999
199915028 355.01-00 Spin-Off 04/16/1999
199915027 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/16/1999
199915027 368.00-00 Definitions Relating to Corporate Reorganizations 04/16/1999
199915027 355.01-00 Spin-Off 04/16/1999
199915027 367.10-04 Distribution of Stock Described in Section 355 04/16/1999
199915026 355.01-00 Spin-Off 04/16/1999
199915026 368.04-00 Assets for Control of Transferee (Type "D") 04/16/1999
199915025 801.00-00 Tax Imposed 04/16/1999
199915025 803.00-00 Life Insurance Gross Income 04/16/1999
199915023 42.14-00 Secretary's Authority to Provide Regulations 04/16/1999
199915022 42.14-00 Secretary's Authority to Provide Regulations 04/16/1999
199915021 280G.01-00 Definitions 04/16/1999
199915021 4999.00-00 Golden Parachute Payments 04/16/1999