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 199952008 UILC 6601.00-00 Sijè Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) Dat Piblikasyon 12/31/1999
Nimewo 199952007 UILC 29.03-00 Sijè Definitions Dat Piblikasyon 12/31/1999
Nimewo 199952006 UILC 6601.00-00 Sijè Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) Dat Piblikasyon 12/31/1999
Nimewo 199952005 UILC 3121.16-00 Sijè Treatment of Certain Deferred Compensation and Salary Reduction Arrangements Dat Piblikasyon 12/31/1999
Nimewo 199952004 UILC 09.19.01-00 Sijè BC: Determ. of tax liab.: Amount /legality of any tax liability Dat Piblikasyon 12/31/1999
Nimewo 199952003 UILC 50.30.14-00 Sijè LEVY: Sale: Surplus proceeds Dat Piblikasyon 12/31/1999
Nimewo 199952001 UILC 304.01-04 Sijè Distribution Treated as an Exchange Under Section 302 Dat Piblikasyon 12/31/1999
Nimewo 199951053 UILC 401.06-00 Sijè Required Distributions Dat Piblikasyon 12/24/1999
Nimewo 199951053 UILC 401.06-02 Sijè Employee Dies Before Entire Interest Distributed Dat Piblikasyon 12/24/1999
Nimewo 199951052 UILC 402.07-00 Sijè Unrealized Appreciation of Employer's Securities Dat Piblikasyon 12/24/1999
Nimewo 199951051 UILC 408.03-00 Sijè Rollover Contributions Dat Piblikasyon 12/24/1999
Nimewo 199951051 UILC 408.06-00 Sijè Distributions Dat Piblikasyon 12/24/1999
Nimewo 199951050 UILC 9999.98-00 Sijè Not Able to Identify Under Present List Dat Piblikasyon 12/24/1999
Nimewo 199951049 UILC 414.08-00 Sijè Church Plan Dat Piblikasyon 12/24/1999
Nimewo 199951048 UILC 403.00-00 Sijè Taxation of Employee Annuities (Taxable v. Not Taxable) Dat Piblikasyon 12/24/1999
Nimewo 199951047 UILC 401.00-00 Sijè Qualified Pension, Profit-Sharing, and Stock Bonus Plan Dat Piblikasyon 12/24/1999
Nimewo 199951046 UILC 408.00-00 Sijè Individual Retirement Accounts Dat Piblikasyon 12/24/1999
Nimewo 199951045 UILC 338.01-02 Sijè Time in which Election must be made Dat Piblikasyon 12/24/1999
Nimewo 199951045 UILC 9100.07-00 Sijè Section 338(h)(1); Election Under Section 1.338(h)(10)-1T Dat Piblikasyon 12/24/1999
Nimewo 199951044 UILC 351.00-00 Sijè Transfer to Corporation Controlled by Transferor Dat Piblikasyon 12/24/1999
Nimewo 199951044 UILC 367.00-00 Sijè Foreign Corporations Dat Piblikasyon 12/24/1999
Nimewo 199951044 UILC 897.00-00 Sijè Disposition of Investment in United States Real Property Dat Piblikasyon 12/24/1999
Nimewo 199951043 UILC 351.00-00 Sijè Transfer to Corporation Controlled by Transferor Dat Piblikasyon 12/24/1999
Nimewo 199951043 UILC 367.00-00 Sijè Foreign Corporations Dat Piblikasyon 12/24/1999
Nimewo 199951043 UILC 897.00-00 Sijè Disposition of Investment in United States Real Property Dat Piblikasyon 12/24/1999