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 200021023 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 05/26/2000
Nimewo 200021022 UILC 355.01-00 Sijè Spin-Off Dat Piblikasyon 05/26/2000
Nimewo 200021022 UILC 368.04-00 Sijè Assets for Control of Transferee (Type "D") Dat Piblikasyon 05/26/2000
Nimewo 200021021 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 05/26/2000
Nimewo 200021021 UILC 2032.00-00 Sijè Alternate Valuation Dat Piblikasyon 05/26/2000
Nimewo 200021020 UILC 2522.02-04 Sijè Guaranteed Annuity and Unitrust Interests Dat Piblikasyon 05/26/2000
Nimewo 200021019 UILC 368.03-00 Sijè Stock for Property (Type "C") Dat Piblikasyon 05/26/2000
Nimewo 200021018 UILC 368.03-00 Sijè Stock for Property (Type "C") Dat Piblikasyon 05/26/2000
Nimewo 200021017 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 05/26/2000
Nimewo 200021016 UILC 42.10-00 Sijè Recapture of Credit Dat Piblikasyon 05/26/2000
Nimewo 200021015 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 05/26/2000
Nimewo 200021014 UILC 9100.22-00 Sijè Other Dat Piblikasyon 05/26/2000
Nimewo 200021013 UILC 167.00-00 Sijè Depreciation Dat Piblikasyon 05/26/2000
Nimewo 200021012 UILC 3121.16-00 Sijè Treatment of Certain Deferred Compensation and Salary Reduction Arrangements Dat Piblikasyon 05/26/2000
Nimewo 200021011 UILC 1502.12-00 Sijè Separate Taxable Income Dat Piblikasyon 05/26/2000
Nimewo 200021011 UILC 1502.79-00 Sijè Separate Return Years Dat Piblikasyon 05/26/2000
Nimewo 200021011 UILC 482.00-00 Sijè Allocation of Income and Deductions Among Taxpayers Dat Piblikasyon 05/26/2000
Nimewo 200021010 UILC 6511.00-00 Sijè Limitations on Credit or Refund (Barred v. Not Barred) Dat Piblikasyon 05/26/2000
Nimewo 200021010 UILC 7503.00-00 Sijè Time for Performance of Acts Where Last Day Falls on Saturday, Sunday, or Legal Holiday Dat Piblikasyon 05/26/2000
Nimewo 200021009 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 05/26/2000
Nimewo 200021008 UILC 83.04-02 Sijè Cancellation Dat Piblikasyon 05/26/2000
Nimewo 200021008 UILC 83.08-00 Sijè Deduction by Employer Dat Piblikasyon 05/26/2000
Nimewo 200021008 UILC 482.00-00 Sijè Allocation of Income and Deductions Among Taxpayers Dat Piblikasyon 05/26/2000
Nimewo 200021007 UILC 1001.02-00 Sijè Amount Realized Dat Piblikasyon 05/26/2000
Nimewo 200021007 UILC 2501.01-00 Sijè Gift v. Not a Gift Dat Piblikasyon 05/26/2000