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 200252008 UILC 9100.06-00 Sijè Section 338(g); Election Under Section 1.338-1T(c)(1) Dat Piblikasyon 12/27/2002
Nimewo 200252007 UILC 338.01-02 Sijè Time in which Election must be made Dat Piblikasyon 12/27/2002
Nimewo 200252007 UILC 9100.06-00 Sijè Section 338(g); Election Under Section 1.338-1T(c)(1) Dat Piblikasyon 12/27/2002
Nimewo 200252006 UILC 338.01-02 Sijè Time in which Election must be made Dat Piblikasyon 12/27/2002
Nimewo 200252006 UILC 9100.06-00 Sijè Section 338(g); Election Under Section 1.338-1T(c)(1) Dat Piblikasyon 12/27/2002
Nimewo 200252005 UILC 338.01-02 Sijè Time in which Election must be made Dat Piblikasyon 12/27/2002
Nimewo 200252005 UILC 9100.06-00 Sijè Section 338(g); Election Under Section 1.338-1T(c)(1) Dat Piblikasyon 12/27/2002
Nimewo 200252004 UILC 338.01-02 Sijè Time in which Election must be made Dat Piblikasyon 12/27/2002
Nimewo 200252004 UILC 9100.06-00 Sijè Section 338(g); Election Under Section 1.338-1T(c)(1) Dat Piblikasyon 12/27/2002
Nimewo 200252003 UILC 338.01-02 Sijè Time in which Election must be made Dat Piblikasyon 12/27/2002
Nimewo 200252003 UILC 9100.06-00 Sijè Section 338(g); Election Under Section 1.338-1T(c)(1) Dat Piblikasyon 12/27/2002
Nimewo 200252002 UILC 367.03-00 Sijè Treatment of Transfers of Stock or Securities to Foreign Corporations Dat Piblikasyon 12/27/2002
Nimewo 200252001 UILC 148.00-00 Sijè Arbitrage Dat Piblikasyon 12/27/2002
Nimewo 200251023 UILC 412.06-00 Sijè Minimum Funding Waiver Dat Piblikasyon 12/20/2002
Nimewo 200251022 UILC 412.06-00 Sijè Minimum Funding Waiver Dat Piblikasyon 12/20/2002
Nimewo 200251021 UILC 412.06-00 Sijè Minimum Funding Waiver Dat Piblikasyon 12/20/2002
Nimewo 200251020 UILC 412.06-00 Sijè Minimum Funding Waiver Dat Piblikasyon 12/20/2002
Nimewo 200251019 UILC 4945.04-00 Sijè Definition of Taxable Expenditure Dat Piblikasyon 12/20/2002
Nimewo 200251019 UILC 4942.03-05 Sijè Qualifying Distribution Dat Piblikasyon 12/20/2002
Nimewo 200251018 UILC 512.02-00 Sijè Partnerships Dat Piblikasyon 12/20/2002
Nimewo 200251018 UILC 664.03-02 Sijè Charitable Remainder Unitrust Dat Piblikasyon 12/20/2002
Nimewo 200251017 UILC 512.02-00 Sijè Partnerships Dat Piblikasyon 12/20/2002
Nimewo 200251017 UILC 664.03-02 Sijè Charitable Remainder Unitrust Dat Piblikasyon 12/20/2002
Nimewo 200251016 UILC 512.02-00 Sijè Partnerships Dat Piblikasyon 12/20/2002
Nimewo 200251016 UILC 664.03-02 Sijè Charitable Remainder Unitrust Dat Piblikasyon 12/20/2002