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 199944020 UILC 72.21-00 Sijè Annuity Contracts Not Held By Natural Persons Dat Piblikasyon 11/05/1999
Nimewo 199944019 UILC 42.13-00 Sijè Responsibilities of Housing Credit Agencies Dat Piblikasyon 11/05/1999
Nimewo 199944017 UILC 4982.00-00 Sijè Excise Tax on Undistributed Income of Regulated Investment Companies Dat Piblikasyon 11/05/1999
Nimewo 199944016 UILC 708.03-00 Sijè Division Dat Piblikasyon 11/05/1999
Nimewo 199944015 UILC 1502.77-00 Sijè Common Parent Agent for Subsidiaries Dat Piblikasyon 11/05/1999
Nimewo 199944014 UILC 381.04-00 Sijè Method of Accounting Dat Piblikasyon 11/05/1999
Nimewo 199944014 UILC 481.00-00 Sijè Adjustments Required by Changes in Method of Accounting Dat Piblikasyon 11/05/1999
Nimewo 199944014 UILC 593.00-00 Sijè Reserves for Losses on Loans--Mutual Savings Banks, etc. (Allowable v. Not Allowable) Dat Piblikasyon 11/05/1999
Nimewo 199944013 UILC 162.04-04 Sijè Legal Expenses Dat Piblikasyon 11/05/1999
Nimewo 199944013 UILC 263.12-00 Sijè Legal, Accounting, etc., Expenses Dat Piblikasyon 11/05/1999
Nimewo 199944012 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 11/05/1999
Nimewo 199944011 UILC 9999.98-00 Sijè Not Able to Identify Under Present List Dat Piblikasyon 11/05/1999
Nimewo 199944010 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 11/05/1999
Nimewo 199944009 UILC 1042.02-00 Sijè Requirements Dat Piblikasyon 11/05/1999
Nimewo 199944008 UILC 263A.06-05 Sijè Rules for Changing a Method of Accounting Dat Piblikasyon 11/05/1999
Nimewo 199944008 UILC 472.01-00 Sijè Election Dat Piblikasyon 11/05/1999
Nimewo 199944008 UILC 9100.11-00 Sijè Section 472; LIFO Election Dat Piblikasyon 11/05/1999
Nimewo 199944007 UILC 446.21-00 Sijè Notional Principal Contracts Dat Piblikasyon 11/05/1999
Nimewo 199944007 UILC 475.00-00 Sijè Mark to Market Accounting Method for Dealers in Securities Dat Piblikasyon 11/05/1999
Nimewo 199944006 UILC 168.19-00 Sijè Conventions Dat Piblikasyon 11/05/1999
Nimewo 199944006 UILC 168.19-01 Sijè Half-Year Convention Dat Piblikasyon 11/05/1999
Nimewo 199944006 UILC 197.00-00 Sijè Amortization of Goodwill & Certain Other Intangibles Dat Piblikasyon 11/05/1999
Nimewo 199944006 UILC 461.00-00 Sijè General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) Dat Piblikasyon 11/05/1999
Nimewo 199944006 UILC 1012.06-00 Sijè Liabilities Assumed as Purchase Price Dat Piblikasyon 11/05/1999
Nimewo 199944006 UILC 1060.00-00 Sijè Special Allocation Rules for Certain Asset Acquisitions Dat Piblikasyon 11/05/1999