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.

  1. Enter a term in the Find box.
  2. Click the Search button.
jwenn Èd
Nimewo UILC Sijè Dat Piblikasyon
Nimewo 199930021 UILC 404.13-00 Sijè Payments Benefitting Independent Contractors Dat Piblikasyon 07/30/1999
Nimewo 199930021 UILC 451.14-04 Sijè Compensation Dat Piblikasyon 07/30/1999
Nimewo 199930021 UILC 404.11-00 Sijè Year of Deduction Dat Piblikasyon 07/30/1999
Nimewo 199930020 UILC 355.00-00 Sijè Distribution of Stock and Securities of a Controlled Corporation Dat Piblikasyon 07/30/1999
Nimewo 199930019 UILC 877.01-00 Sijè Principal Purpose--the Avoidance of Tax Dat Piblikasyon 07/30/1999
Nimewo 199930018 UILC 3231.01-00 Sijè Employers v. Not Employers Dat Piblikasyon 07/30/1999
Nimewo 199930017 UILC 168.20-00 Sijè Classification of Property Dat Piblikasyon 07/30/1999
Nimewo 199930017 UILC 446.04-17 Sijè Change in Method of Accounting for Depreciation Dat Piblikasyon 07/30/1999
Nimewo 199930016 UILC 174.00-00 Sijè Research and Experimental Expenditures (Deductible v. Not Deductible) Dat Piblikasyon 07/30/1999
Nimewo 199930015 UILC 104.01-00 Sijè Health and Accident Insurance Dat Piblikasyon 07/30/1999
Nimewo 199930014 UILC 6425.02-01 Sijè Adjustment Credited or Refunded Dat Piblikasyon 07/30/1999
Nimewo 199930013 UILC 64.00.00-00 Sijè PROPERTY SUBJECT TO COLLECTION Dat Piblikasyon 07/30/1999
Nimewo 199930012 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 07/30/1999
Nimewo 199930011 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 07/30/1999
Nimewo 199930011 UILC 1001.02-00 Sijè Amount Realized Dat Piblikasyon 07/30/1999
Nimewo 199930011 UILC 2033.00-00 Sijè Property in Which Decedent Had an Interest Dat Piblikasyon 07/30/1999
Nimewo 199930011 UILC 2041.00-00 Sijè Powers of Appointment (Included v. Not Included in Gross Estate) Dat Piblikasyon 07/30/1999
Nimewo 199930011 UILC 2501.00-00 Sijè Imposition of Gift Tax (Imposed v. Not Imposed) Dat Piblikasyon 07/30/1999
Nimewo 199930011 UILC 2514.00-00 Sijè Powers of Appointment (Transfer v. Not a Transfer) Dat Piblikasyon 07/30/1999
Nimewo 199930010 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 07/30/1999
Nimewo 199930010 UILC 1001.02-00 Sijè Amount Realized Dat Piblikasyon 07/30/1999
Nimewo 199930010 UILC 2033.00-00 Sijè Property in Which Decedent Had an Interest Dat Piblikasyon 07/30/1999
Nimewo 199930010 UILC 2041.00-00 Sijè Powers of Appointment (Included v. Not Included in Gross Estate) Dat Piblikasyon 07/30/1999
Nimewo 199930010 UILC 2501.00-00 Sijè Imposition of Gift Tax (Imposed v. Not Imposed) Dat Piblikasyon 07/30/1999
Nimewo 199930009 UILC 3231.01-00 Sijè Employers v. Not Employers Dat Piblikasyon 07/30/1999