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 200205048 UILC 501.03-02 Sijè Foundations Dat Piblikasyon 02/01/2002
Nimewo 200205048 UILC 509.03-00 Sijè Continuation of Private Foundation Status Dat Piblikasyon 02/01/2002
Nimewo 200205048 UILC 4940.00-00 Sijè Excise Tax on Net Investment Income (Applicable v. Not Applicable) Dat Piblikasyon 02/01/2002
Nimewo 200205048 UILC 4941.04-00 Sijè Definition of Self-Dealing Dat Piblikasyon 02/01/2002
Nimewo 200205048 UILC 4944.00-00 Sijè Excise Tax on "Jeopardizing" Investments Dat Piblikasyon 02/01/2002
Nimewo 200205048 UILC 4945.04-06 Sijè Expenditure Responsibility Dat Piblikasyon 02/01/2002
Nimewo 200205047 UILC 9999.98-00 Sijè Not Able to Identify Under Present List Dat Piblikasyon 02/01/2002
Nimewo 200205046 UILC 9999.98-00 Sijè Not Able to Identify Under Present List Dat Piblikasyon 02/01/2002
Nimewo 200205045 UILC 9999.98-00 Sijè Not Able to Identify Under Present List Dat Piblikasyon 02/01/2002
Nimewo 200205044 UILC 1361.01-00 Sijè Small Business Corporation v. Not a Small Business Corporation Dat Piblikasyon 02/01/2002
Nimewo 200205043 UILC 9100.22-00 Sijè Other Dat Piblikasyon 02/01/2002
Nimewo 200205043 UILC 1503.04-04 Sijè Dual Resident Corporation Dat Piblikasyon 02/01/2002
Nimewo 200205042 UILC 4982.00-00 Sijè Excise Tax on Undistributed Income of Regulated Investment Companies Dat Piblikasyon 02/01/2002
Nimewo 200205041 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 02/01/2002
Nimewo 200205040 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 02/01/2002
Nimewo 200205040 UILC 2652.01-02 Sijè Special Election for QTIP Dat Piblikasyon 02/01/2002
Nimewo 200205039 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 02/01/2002
Nimewo 200205038 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 02/01/2002
Nimewo 200205037 UILC 338.01-02 Sijè Time in which Election must be made Dat Piblikasyon 02/01/2002
Nimewo 200205037 UILC 9100.06-00 Sijè Section 338(g); Election Under Section 1.338-1T(c)(1) Dat Piblikasyon 02/01/2002
Nimewo 200205036 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 02/01/2002
Nimewo 200205036 UILC 1361.05-00 Sijè Qualified Subchapter S Subsidiary Dat Piblikasyon 02/01/2002
Nimewo 200205035 UILC 355.01-00 Sijè Spin-Off Dat Piblikasyon 02/01/2002
Nimewo 200205035 UILC 355.10-00 Sijè Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled Dat Piblikasyon 02/01/2002
Nimewo 200205034 UILC 355.01-01 Sijè Split-Off Dat Piblikasyon 02/01/2002