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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Buscar ayuda
Número UILC Asunto Fecha de publicación
200119051 9114.03-19 Ireland 05/11/2001
200119051 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 05/11/2001
200119050 877.01-00 Principal Purpose--the Avoidance of Tax 05/11/2001
200119049 368.01-01 Using Stock of Corporation Controlling Acquiring Corporation 05/11/2001
200119048 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/11/2001
200119048 368.04-00 Assets for Control of Transferee (Type "D") 05/11/2001
200119047 2601.00-00 Tax On Generation Skipping Transfers 05/11/2001
200119047 61.00-00 Gross Income v. Not Gross Income 05/11/2001
200119047 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/11/2001
200119047 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 05/11/2001
200119046 877.08-00 Ruling Submission by Expatriating Long-Term Resident 05/11/2001
200119045 148.00-00 Arbitrage 05/11/2001
200119044 877.01-00 Principal Purpose--the Avoidance of Tax 05/11/2001
200119043 877.01-00 Principal Purpose--the Avoidance of Tax 05/11/2001
200119042 877.08-00 Ruling Submission by Expatriating Long-Term Resident 05/11/2001
200119041 1362.01-03 Late Elections 05/11/2001
200119040 1362.04-00 Inadvertent Terminations 05/11/2001
200119039 831.03-00 Whether Company Qualifies as Insurance Company 05/11/2001
200119039 832.00-00 Insurance Company Taxable Income 05/11/2001
200119038 338.01-02 Time in which Election must be made 05/11/2001
200119038 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 05/11/2001
200119036 817.04-00 Variable Contract Defined 05/11/2001
200119035 3121.04-01 Common Law Tests 05/11/2001
200119035 3401.04-02 Employee v. Not an Employee 05/11/2001
200119033 1362.04-00 Inadvertent Terminations 05/11/2001

Official Adobe Website