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 200203053 UILC 61.43-01 Sijè Lease of Property Dat Piblikasyon 01/18/2002
Nimewo 200203053 UILC 482.13-00 Sijè Allocation of Net Income Dat Piblikasyon 01/18/2002
Nimewo 200203053 UILC 482.17-00 Sijè Allocation of Deductions Dat Piblikasyon 01/18/2002
Nimewo 200203053 UILC 904.03-02 Sijè Active Rents/Royalties Dat Piblikasyon 01/18/2002
Nimewo 200203052 UILC 704.00-00 Sijè Partner's Distributive Share Dat Piblikasyon 01/18/2002
Nimewo 200203051 UILC 704.00-00 Sijè Partner's Distributive Share Dat Piblikasyon 01/18/2002
Nimewo 200203050 UILC 704.00-00 Sijè Partner's Distributive Share Dat Piblikasyon 01/18/2002
Nimewo 200203049 UILC 704.00-00 Sijè Partner's Distributive Share Dat Piblikasyon 01/18/2002
Nimewo 200203048 UILC 704.00-00 Sijè Partner's Distributive Share Dat Piblikasyon 01/18/2002
Nimewo 200203047 UILC 704.00-00 Sijè Partner's Distributive Share Dat Piblikasyon 01/18/2002
Nimewo 200203046 UILC 704.00-00 Sijè Partner's Distributive Share Dat Piblikasyon 01/18/2002
Nimewo 200203045 UILC 2501.00-00 Sijè Imposition of Gift Tax (Imposed v. Not Imposed) Dat Piblikasyon 01/18/2002
Nimewo 200203045 UILC 2501.01-00 Sijè Gift v. Not a Gift Dat Piblikasyon 01/18/2002
Nimewo 200203045 UILC 2036.00-00 Sijè Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) Dat Piblikasyon 01/18/2002
Nimewo 200203045 UILC 2044.00-00 Sijè Certain Property for which Marital Deduction was Previously Allowed Dat Piblikasyon 01/18/2002
Nimewo 200203044 UILC 704.00-00 Sijè Partner's Distributive Share Dat Piblikasyon 01/18/2002
Nimewo 200203043 UILC 704.00-00 Sijè Partner's Distributive Share Dat Piblikasyon 01/18/2002
Nimewo 200203042 UILC 1031.00-00 Sijè Exchange of Property Held for Productive Use or Investment Dat Piblikasyon 01/18/2002
Nimewo 200203041 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 01/18/2002
Nimewo 200203040 UILC 468A.04-02 Sijè Revised Schedules Dat Piblikasyon 01/18/2002
Nimewo 200203040 UILC 468A.03-04 Sijè Formulas or Other Methods Dat Piblikasyon 01/18/2002
Nimewo 200203039 UILC 468A.04-02 Sijè Revised Schedules Dat Piblikasyon 01/18/2002
Nimewo 200203039 UILC 468A.03-04 Sijè Formulas or Other Methods Dat Piblikasyon 01/18/2002
Nimewo 200203038 UILC 468A.04-02 Sijè Revised Schedules Dat Piblikasyon 01/18/2002
Nimewo 200203038 UILC 468A.03-04 Sijè Formulas or Other Methods Dat Piblikasyon 01/18/2002