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 199941009 UILC 167.05-06 Sijè Income Forecast Method - Section 167(g) Dat Piblikasyon 10/15/1999
Nimewo 199941009 UILC 167.14-11 Sijè Other Intangible Property Dat Piblikasyon 10/15/1999
Nimewo 199941008 UILC 263.00-00 Sijè Capital Expenditures (Deductible v. Not Deductible) Dat Piblikasyon 10/15/1999
Nimewo 199941008 UILC 263.03-01 Sijè Determination of Useful Life Dat Piblikasyon 10/15/1999
Nimewo 199941007 UILC 882.03-00 Sijè Return Required Dat Piblikasyon 10/15/1999
Nimewo 199941006 UILC 1031.02-00 Sijè Like Kind Property Dat Piblikasyon 10/15/1999
Nimewo 199941005 UILC 1031.02-00 Sijè Like Kind Property Dat Piblikasyon 10/15/1999
Nimewo 199941004 UILC 9114.03-42 Sijè United Kingdom Dat Piblikasyon 10/15/1999
Nimewo 199941003 UILC 9114.03-42 Sijè United Kingdom Dat Piblikasyon 10/15/1999
Nimewo 199941002 UILC 09.35.00-00 Sijè BANKRUPTCY CODE CASES: Refunds Dat Piblikasyon 10/15/1999
Nimewo 199941002 UILC 09.37.05-01 Sijè BC: Returns by truste/debtor: Indiv.: Elec. to close tax. year Dat Piblikasyon 10/15/1999
Nimewo 199941002 UILC 69.06.01-00 Sijè REFUNDS: Proper party: Bankruptcy Dat Piblikasyon 10/15/1999
Nimewo 199941001 UILC 453A.03-00 Sijè Interest on Deferred Tax Liability Dat Piblikasyon 10/15/1999
Nimewo 199940043 UILC 401.00-00 Sijè Qualified Pension, Profit-Sharing, and Stock Bonus Plan Dat Piblikasyon 10/08/1999
Nimewo 199940042 UILC 404.00-00 Sijè Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) Dat Piblikasyon 10/08/1999
Nimewo 199940041 UILC 402.06-00 Sijè Amounts Distributed or Made Available to Beneficiary Dat Piblikasyon 10/08/1999
Nimewo 199940041 UILC 402.08-00 Sijè Rollover Contributions Dat Piblikasyon 10/08/1999
Nimewo 199940040 UILC 7701.22-01 Sijè Factors: Lease vs. Service Contract Dat Piblikasyon 10/08/1999
Nimewo 199940039 UILC 1033.02-00 Sijè Definition of Involuntary Conversion Events Dat Piblikasyon 10/08/1999
Nimewo 199940038 UILC 642.03-03 Sijè Paid or Permanently Set Aside Dat Piblikasyon 10/08/1999
Nimewo 199940037 UILC 1033.02-00 Sijè Definition of Involuntary Conversion Events Dat Piblikasyon 10/08/1999
Nimewo 199940036 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 10/08/1999
Nimewo 199940036 UILC 565.01-02 Sijè Making and Filing Consents Dat Piblikasyon 10/08/1999
Nimewo 199940036 UILC 542.00-00 Sijè Definition of Personal Holding Company Dat Piblikasyon 10/08/1999
Nimewo 199940035 UILC 507.01-01 Sijè Special Rules Dat Piblikasyon 10/08/1999