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 199938020 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 09/24/1999
Nimewo 199938019 UILC 1502.20-00 Sijè Loss Disallowance Rule Dat Piblikasyon 09/24/1999
Nimewo 199938019 UILC 9100.28-00 Sijè Regulation Section 1.1502-20; Loss Disallowance Rule Dat Piblikasyon 09/24/1999
Nimewo 199938018 UILC 263.10-00 Sijè Protective Payments Dat Piblikasyon 09/24/1999
Nimewo 199938017 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 09/24/1999
Nimewo 199938017 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 09/24/1999
Nimewo 199938016 UILC 6223.04-00 Sijè Failure to Provide Notice Dat Piblikasyon 09/24/1999
Nimewo 199938015 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 09/24/1999
Nimewo 199938014 UILC 3231.01-00 Sijè Employers v. Not Employers Dat Piblikasyon 09/24/1999
Nimewo 199938013 UILC 3121.02-08 Sijè Services of Ministers or Members of an Order Dat Piblikasyon 09/24/1999
Nimewo 199938013 UILC 3401.02-01 Sijè Exclusions From Wages Dat Piblikasyon 09/24/1999
Nimewo 199938012 UILC 1362.02-03 Sijè Passive Investment Income Dat Piblikasyon 09/24/1999
Nimewo 199938011 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 09/24/1999
Nimewo 199938010 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 09/24/1999
Nimewo 199938009 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 09/24/1999
Nimewo 199938008 UILC 3231.01-00 Sijè Employers v. Not Employers Dat Piblikasyon 09/24/1999
Nimewo 199938007 UILC 367.06-00 Sijè Transfer of Foreign Branch with Previously Deducted Losses Under Section 367(a) Dat Piblikasyon 09/24/1999
Nimewo 199938007 UILC 367.30-00 Sijè Transfers of Intangible Property to Foreign Corporations Under Section 367(d) Dat Piblikasyon 09/24/1999
Nimewo 199938007 UILC 904.05-02 Sijè Dispositions Dat Piblikasyon 09/24/1999
Nimewo 199938007 UILC 904.05-04 Sijè Overall Foreign Loss Accounts Dat Piblikasyon 09/24/1999
Nimewo 199938006 UILC 6103.03-00 Sijè Disclosure Pursuant to Taxpayer's Consent Dat Piblikasyon 09/24/1999
Nimewo 199938005 UILC 2036.08-03 Sijè Stock Transferred--Rights Retained Dat Piblikasyon 09/24/1999
Nimewo 199938004 UILC 6402.00-00 Sijè Authority to Make Credits or Refunds Dat Piblikasyon 09/24/1999
Nimewo 199938003 UILC 446.01-00 Sijè Clearly v. Not Clearly Reflecting Income Dat Piblikasyon 09/24/1999
Nimewo 199938003 UILC 9999.97-00 Sijè Substance v. Form Issues Not Contained in Present List Dat Piblikasyon 09/24/1999