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 199934010 UILC 468A.03-04 Sijè Formulas or Other Methods Dat Piblikasyon 08/27/1999
Nimewo 199934009 UILC 61.43-00 Sijè Form v. Substance Dat Piblikasyon 08/27/1999
Nimewo 199934009 UILC 482.00-00 Sijè Allocation of Income and Deductions Among Taxpayers Dat Piblikasyon 08/27/1999
Nimewo 199934008 UILC 1042.02-00 Sijè Requirements Dat Piblikasyon 08/27/1999
Nimewo 199934007 UILC 1042.02-00 Sijè Requirements Dat Piblikasyon 08/27/1999
Nimewo 199934006 UILC 1042.02-00 Sijè Requirements Dat Piblikasyon 08/27/1999
Nimewo 199934005 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 08/27/1999
Nimewo 199934004 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 08/27/1999
Nimewo 199934003 UILC 985.02-02 Sijè Currency Gain or Loss Determination Dat Piblikasyon 08/27/1999
Nimewo 199934002 UILC 83.12-00 Sijè Property Dat Piblikasyon 08/27/1999
Nimewo 199934002 UILC 404.10-00 Sijè Deferred Compensation Dat Piblikasyon 08/27/1999
Nimewo 199934002 UILC 419.03-00 Sijè Welfare Benefit Fund Dat Piblikasyon 08/27/1999
Nimewo 199934002 UILC 461.01-00 Sijè Accrual Method Dat Piblikasyon 08/27/1999
Nimewo 199934001 UILC 302.01-04 Sijè Meaningful Reduction of Interest Dat Piblikasyon 08/27/1999
Nimewo 199934001 UILC 356.01-01 Sijè Dividend Status Dat Piblikasyon 08/27/1999
Nimewo 199933053 UILC 414.08-00 Sijè Church Plan Dat Piblikasyon 08/20/1999
Nimewo 199933052 UILC 412.06-00 Sijè Minimum Funding Waiver Dat Piblikasyon 08/20/1999
Nimewo 199933051 UILC 4942.03-03 Sijè Minimum Investment Return Dat Piblikasyon 08/20/1999
Nimewo 199933051 UILC 4942.03-05 Sijè Qualifying Distribution Dat Piblikasyon 08/20/1999
Nimewo 199933051 UILC 4944.03-00 Sijè Exception for Program-Related Investments Dat Piblikasyon 08/20/1999
Nimewo 199933050 UILC 507.04-00 Sijè Termination Under Section 507(b)(1)(B) Dat Piblikasyon 08/20/1999
Nimewo 199933050 UILC 4942.00-00 Sijè Taxes on Failure to Distribute Income Dat Piblikasyon 08/20/1999
Nimewo 199933049 UILC 414.08-00 Sijè Church Plan Dat Piblikasyon 08/20/1999
Nimewo 199933048 UILC 414.09-00 Sijè Certain Employee Contributions Dat Piblikasyon 08/20/1999
Nimewo 199933047 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 08/20/1999