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 199942020 UILC 61.03-00 Sijè Loan or Mortgage v. Sale Dat Piblikasyon 10/22/1999
Nimewo 199942020 UILC 61.43-00 Sijè Form v. Substance Dat Piblikasyon 10/22/1999
Nimewo 199942020 UILC 451.01-00 Sijè Annual Theory Dat Piblikasyon 10/22/1999
Nimewo 199942019 UILC 61.00-00 Sijè Gross Income v. Not Gross Income Dat Piblikasyon 10/22/1999
Nimewo 199942019 UILC 61.03-00 Sijè Loan or Mortgage v. Sale Dat Piblikasyon 10/22/1999
Nimewo 199942019 UILC 61.43-00 Sijè Form v. Substance Dat Piblikasyon 10/22/1999
Nimewo 199942019 UILC 451.01-00 Sijè Annual Theory Dat Piblikasyon 10/22/1999
Nimewo 199942018 UILC 302.00-00 Sijè Distributions in Redemption of Stock Dat Piblikasyon 10/22/1999
Nimewo 199942018 UILC 302.03-00 Sijè Complete Termination of Interest Dat Piblikasyon 10/22/1999
Nimewo 199942018 UILC 302.05-00 Sijè Constructive Ownership Dat Piblikasyon 10/22/1999
Nimewo 199942018 UILC 302.05-01 Sijè Waiver of Family Attribution by Individual Dat Piblikasyon 10/22/1999
Nimewo 199942017 UILC 1361.03-01 Sijè Grantor Trusts Dat Piblikasyon 10/22/1999
Nimewo 199942016 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 10/22/1999
Nimewo 199942016 UILC 2501.00-00 Sijè Imposition of Gift Tax (Imposed v. Not Imposed) Dat Piblikasyon 10/22/1999
Nimewo 199942016 UILC 2033.00-00 Sijè Property in Which Decedent Had an Interest Dat Piblikasyon 10/22/1999
Nimewo 199942015 UILC 2032.00-00 Sijè Alternate Valuation Dat Piblikasyon 10/22/1999
Nimewo 199942014 UILC 877.01-00 Sijè Principal Purpose--the Avoidance of Tax Dat Piblikasyon 10/22/1999
Nimewo 199942013 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 10/22/1999
Nimewo 199942012 UILC 162.36-08 Sijè Stock Options Dat Piblikasyon 10/22/1999
Nimewo 199942011 UILC 419.00-00 Sijè Treatment of Funded Welfare Benefit Plans Dat Piblikasyon 10/22/1999
Nimewo 199942011 UILC 419A.00-00 Sijè Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00|et. seq.) Dat Piblikasyon 10/22/1999
Nimewo 199942011 UILC 4976.00-00 Sijè Taxes with Respect to Funded Welfare Benefit Plans Dat Piblikasyon 10/22/1999
Nimewo 199942011 UILC 4976.01-00 Sijè Disqualified Benefits Dat Piblikasyon 10/22/1999
Nimewo 199942010 UILC 2041.01-00 Sijè Pre-1942 Powers Dat Piblikasyon 10/22/1999
Nimewo 199942010 UILC 2518.01-00 Sijè Requirements for a Qualified Disclaimer Dat Piblikasyon 10/22/1999