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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Nimewo UILC Sijè Dat Piblikasyon
Nimewo 200752022 UILC 1503.04-04 Sijè Dual Resident Corporation Dat Piblikasyon 12/28/2007
Nimewo 200752021 UILC 9100.22-00 Sijè Other Dat Piblikasyon 12/28/2007
Nimewo 200752021 UILC 1503.04-04 Sijè Dual Resident Corporation Dat Piblikasyon 12/28/2007
Nimewo 200752020 UILC 468A.04-02 Sijè Revised Schedules Dat Piblikasyon 12/28/2007
Nimewo 200752019 UILC 368.00-00 Sijè Definitions Relating to Corporate Reorganizations Dat Piblikasyon 12/28/2007
Nimewo 200752018 UILC 2518.00-00 Sijè Disclaimers Dat Piblikasyon 12/28/2007
Nimewo 200752018 UILC 2055.00-00 Sijè Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) Dat Piblikasyon 12/28/2007
Nimewo 200752018 UILC 2041.01-00 Sijè Pre-1942 Powers Dat Piblikasyon 12/28/2007
Nimewo 200752018 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 12/28/2007
Nimewo 200752018 UILC 2033.00-00 Sijè Property in Which Decedent Had an Interest Dat Piblikasyon 12/28/2007
Nimewo 200752017 UILC 355.01-00 Sijè Spin-Off Dat Piblikasyon 12/28/2007
Nimewo 200752017 UILC 368.04-00 Sijè Assets for Control of Transferee (Type "D") Dat Piblikasyon 12/28/2007
Nimewo 200752016 UILC 2105.00-00 Sijè Property Without U.S. Dat Piblikasyon 12/28/2007
Nimewo 200752016 UILC 2209.00-00 Sijè Certain Residents of Possessions Considered Nonresident; Not Citizens of the United States Dat Piblikasyon 12/28/2007
Nimewo 200752015 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 12/28/2007
Nimewo 200752014 UILC 301.00-00 Sijè Distributions of Property Dat Piblikasyon 12/28/2007
Nimewo 200752013 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 12/28/2007
Nimewo 200752012 UILC 856.04-00 Sijè Rents From Real Property Dat Piblikasyon 12/28/2007
Nimewo 200752011 UILC 83.02-04 Sijè Revocability of Election Dat Piblikasyon 12/28/2007
Nimewo 200752010 UILC 83.02-04 Sijè Revocability of Election Dat Piblikasyon 12/28/2007
Nimewo 200752009 UILC 83.02-04 Sijè Revocability of Election Dat Piblikasyon 12/28/2007
Nimewo 200752008 UILC 83.02-04 Sijè Revocability of Election Dat Piblikasyon 12/28/2007
Nimewo 200752007 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 12/28/2007
Nimewo 200752007 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 12/28/2007
Nimewo 200752006 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 12/28/2007