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 199951023 UILC 1361.03-03 Sijè Electing Small Business Trusts Dat Piblikasyon 12/24/1999
Nimewo 199951022 UILC 1361.03-03 Sijè Electing Small Business Trusts Dat Piblikasyon 12/24/1999
Nimewo 199951021 UILC 1361.03-03 Sijè Electing Small Business Trusts Dat Piblikasyon 12/24/1999
Nimewo 199951020 UILC 1361.03-03 Sijè Electing Small Business Trusts Dat Piblikasyon 12/24/1999
Nimewo 199951019 UILC 877.01-00 Sijè Principal Purpose--the Avoidance of Tax Dat Piblikasyon 12/24/1999
Nimewo 199951018 UILC 1361.03-03 Sijè Electing Small Business Trusts Dat Piblikasyon 12/24/1999
Nimewo 199951017 UILC 1361.03-03 Sijè Electing Small Business Trusts Dat Piblikasyon 12/24/1999
Nimewo 199951016 UILC 877.01-00 Sijè Principal Purpose--the Avoidance of Tax Dat Piblikasyon 12/24/1999
Nimewo 199951015 UILC 6501.00-00 Sijè Limitations on Assessment and Collection (Barred v. Not Barred) Dat Piblikasyon 12/24/1999
Nimewo 199951015 UILC 6213.07-01 Sijè Mathematical or Clerical Errors Dat Piblikasyon 12/24/1999
Nimewo 199951014 UILC 355.01-00 Sijè Spin-Off Dat Piblikasyon 12/24/1999
Nimewo 199951014 UILC 368.05-00 Sijè Recapitalization (Type "E") Dat Piblikasyon 12/24/1999
Nimewo 199951013 UILC 457.00-00 Sijè Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations Dat Piblikasyon 12/24/1999
Nimewo 199951012 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 12/24/1999
Nimewo 199951011 UILC 165.06-02 Sijè Securities In Affiliated Corporations Dat Piblikasyon 12/24/1999
Nimewo 199951010 UILC 1311.00-00 Sijè Correction of Error Dat Piblikasyon 12/24/1999
Nimewo 199951009 UILC 1001.00-00 Sijè Determination of Amount of and Recognition of Gain or Loss Dat Piblikasyon 12/24/1999
Nimewo 199951009 UILC 2511.00-00 Sijè Transfers in General (Gift v. Not a Gift) Dat Piblikasyon 12/24/1999
Nimewo 199951009 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 12/24/1999
Nimewo 199951008 UILC 6601.02-01 Sijè Starting Date (Avon Products) Dat Piblikasyon 12/24/1999
Nimewo 199951007 UILC 6401.00-00 Sijè Amounts Treated as Overpayments Dat Piblikasyon 12/24/1999
Nimewo 199951006 UILC 1031.02-00 Sijè Like Kind Property Dat Piblikasyon 12/24/1999
Nimewo 199951005 UILC 9999.98-00 Sijè Not Able to Identify Under Present List Dat Piblikasyon 12/24/1999
Nimewo 199951004 UILC 1031.04-00 Sijè Excepted Property Dat Piblikasyon 12/24/1999
Nimewo 199951003 UILC 1311.00-00 Sijè Correction of Error Dat Piblikasyon 12/24/1999