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 200145021 UILC 877.01-00 Sijè Principal Purpose--the Avoidance of Tax Dat Piblikasyon 11/09/2001
Nimewo 200145020 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 11/09/2001
Nimewo 200145019 UILC 1362.02-03 Sijè Passive Investment Income Dat Piblikasyon 11/09/2001
Nimewo 200145019 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 11/09/2001
Nimewo 200145018 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 11/09/2001
Nimewo 200145017 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 11/09/2001
Nimewo 200145016 UILC 9100.15-00 Sijè Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 11/09/2001
Nimewo 200145015 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 11/09/2001
Nimewo 200145014 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 11/09/2001
Nimewo 200145013 UILC 61.15-00 Sijè Interest Dat Piblikasyon 11/09/2001
Nimewo 200145013 UILC 1272.06-02 Sijè Pools Dat Piblikasyon 11/09/2001
Nimewo 200145012 UILC 142.04-02 Sijè 40/60 Test Dat Piblikasyon 11/09/2001
Nimewo 200145011 UILC 174.00-00 Sijè Research and Experimental Expenditures (Deductible v. Not Deductible) Dat Piblikasyon 11/09/2001
Nimewo 200145010 UILC 446.21-03 Sijè Termination Payments Dat Piblikasyon 11/09/2001
Nimewo 200145009 UILC 368.00-00 Sijè Definitions Relating to Corporate Reorganizations Dat Piblikasyon 11/09/2001
Nimewo 200145009 UILC 108.00-00 Sijè Income From Discharge of Indebtedness Dat Piblikasyon 11/09/2001
Nimewo 200145008 UILC 1504.00-00 Sijè Definitions Dat Piblikasyon 11/09/2001
Nimewo 200145007 UILC 142.04-02 Sijè 40/60 Test Dat Piblikasyon 11/09/2001
Nimewo 200145006 UILC 457.00-00 Sijè Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations Dat Piblikasyon 11/09/2001
Nimewo 200145005 UILC 385.01-00 Sijè Debt v. Equity Dat Piblikasyon 11/09/2001
Nimewo 200145004 UILC 111.01-00 Sijè Did Not Reduce Income Tax Dat Piblikasyon 11/09/2001
Nimewo 200145003 UILC 263.08-00 Sijè Leases Dat Piblikasyon 11/09/2001
Nimewo 200145002 UILC 61.43-01 Sijè Lease of Property Dat Piblikasyon 11/09/2001
Nimewo 200145001 UILC 1033.02-00 Sijè Definition of Involuntary Conversion Events Dat Piblikasyon 11/09/2001
Nimewo 200144031 UILC 168.20-00 Sijè Classification of Property Dat Piblikasyon 11/02/2001