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 199935074 UILC 877.01-00 Sijè Principal Purpose--the Avoidance of Tax Dat Piblikasyon 09/03/1999
Nimewo 199935073 UILC 401.04-00 Sijè Discrimination as to Contributions or Benefits (See Also 401.29-01,401.20-00,414.00-00) Dat Piblikasyon 09/03/1999
Nimewo 199935073 UILC 402.01-00 Sijè Exempt Trust Dat Piblikasyon 09/03/1999
Nimewo 199935073 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 09/03/1999
Nimewo 199935073 UILC 415.02-00 Sijè Limitation for Defined Contribution Plans Dat Piblikasyon 09/03/1999
Nimewo 199935073 UILC 4972.00-00 Sijè Tax on Excess Contributions for Self-Employed Individuals (Repealed TEFRA -1984) Dat Piblikasyon 09/03/1999
Nimewo 199935072 UILC 877.08-00 Sijè Ruling Submission by Expatriating Long-Term Resident Dat Piblikasyon 09/03/1999
Nimewo 199935071 UILC 856.04-00 Sijè Rents From Real Property Dat Piblikasyon 09/03/1999
Nimewo 199935070 UILC 1362.02-03 Sijè Passive Investment Income Dat Piblikasyon 09/03/1999
Nimewo 199935070 UILC 368.04-00 Sijè Assets for Control of Transferee (Type "D") Dat Piblikasyon 09/03/1999
Nimewo 199935069 UILC 1362.02-03 Sijè Passive Investment Income Dat Piblikasyon 09/03/1999
Nimewo 199935069 UILC 368.04-00 Sijè Assets for Control of Transferee (Type "D") Dat Piblikasyon 09/03/1999
Nimewo 199935068 UILC 865.07-09 Sijè Financial Instruments Dat Piblikasyon 09/03/1999
Nimewo 199935067 UILC 1362.02-03 Sijè Passive Investment Income Dat Piblikasyon 09/03/1999
Nimewo 199935067 UILC 368.04-00 Sijè Assets for Control of Transferee (Type "D") Dat Piblikasyon 09/03/1999
Nimewo 199935066 UILC 1362.02-03 Sijè Passive Investment Income Dat Piblikasyon 09/03/1999
Nimewo 199935066 UILC 368.04-00 Sijè Assets for Control of Transferee (Type "D") Dat Piblikasyon 09/03/1999
Nimewo 199935065 UILC 1031.00-00 Sijè Exchange of Property Held for Productive Use or Investment Dat Piblikasyon 09/03/1999
Nimewo 199935065 UILC 708.01-00 Sijè Termination Dat Piblikasyon 09/03/1999
Nimewo 199935064 UILC 355.01-00 Sijè Spin-Off Dat Piblikasyon 09/03/1999
Nimewo 199935063 UILC 103.00-00 Sijè Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) Dat Piblikasyon 09/03/1999
Nimewo 199935063 UILC 115.00-00 Sijè Income of States, Municipalities, etc. Dat Piblikasyon 09/03/1999
Nimewo 199935063 UILC 141.00-00 Sijè Private Activity Bond; Qualified Bond Dat Piblikasyon 09/03/1999
Nimewo 199935063 UILC 145.00-00 Sijè Qualified 501(c)(3) Bonds Dat Piblikasyon 09/03/1999
Nimewo 199935062 UILC 404.11-00 Sijè Year of Deduction Dat Piblikasyon 09/03/1999