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 199909002 UILC 162.05-00 Sijè Certain Business Expenses Dat Piblikasyon 03/05/1999
Nimewo 199909002 UILC 197.00-00 Sijè Amortization of Goodwill & Certain Other Intangibles Dat Piblikasyon 03/05/1999
Nimewo 199909002 UILC 263.13-06 Sijè Contracts Dat Piblikasyon 03/05/1999
Nimewo 199909002 UILC 475.00-00 Sijè Mark to Market Accounting Method for Dealers in Securities Dat Piblikasyon 03/05/1999
Nimewo 199909002 UILC 1001.02-00 Sijè Amount Realized Dat Piblikasyon 03/05/1999
Nimewo 199909001 UILC 2031.10-00 Sijè Valuation of Annuity Interest Dat Piblikasyon 03/05/1999
Nimewo 199909001 UILC 7520.02-00 Sijè Exceptions Dat Piblikasyon 03/05/1999
Nimewo 199908063 UILC 408.03-00 Sijè Rollover Contributions Dat Piblikasyon 02/26/1999
Nimewo 199908062 UILC 9999.98-00 Sijè Not Able to Identify Under Present List Dat Piblikasyon 02/26/1999
Nimewo 199908061 UILC 402.01-02 Sijè What Constitutes Separation From Service Dat Piblikasyon 02/26/1999
Nimewo 199908060 UILC 401.06-00 Sijè Required Distributions Dat Piblikasyon 02/26/1999
Nimewo 199908060 UILC 401.10-02 Sijè Definition of Assignment and Alienation Dat Piblikasyon 02/26/1999
Nimewo 199908060 UILC 402.01-01 Sijè Capital Gain Treatment of Certain Distributions Dat Piblikasyon 02/26/1999
Nimewo 199908060 UILC 402.09-00 Sijè Tax on Lump Sum Distributions Dat Piblikasyon 02/26/1999
Nimewo 199908060 UILC 643.02-00 Sijè Income Defined Dat Piblikasyon 02/26/1999
Nimewo 199908060 UILC 661.00-00 Sijè Deduction for Estates and Trusts Accumulating Income or Distributing Corpus Dat Piblikasyon 02/26/1999
Nimewo 199908060 UILC 662.00-00 Sijè Inclusion of Amounts in Gross Income of Beneficiaries of Estates and TrustsAccumulating Income or Distributing Corpus Dat Piblikasyon 02/26/1999
Nimewo 199908060 UILC 2501.01-00 Sijè Gift v. Not a Gift Dat Piblikasyon 02/26/1999
Nimewo 199908060 UILC 2512.01-00 Sijè Valuation of Property in General Dat Piblikasyon 02/26/1999
Nimewo 199908059 UILC 404.16-00 Sijè Dividend Paid Deduction for ESOPs Dat Piblikasyon 02/26/1999
Nimewo 199908058 UILC 9999.98-00 Sijè Not Able to Identify Under Present List Dat Piblikasyon 02/26/1999
Nimewo 199908057 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 02/26/1999
Nimewo 199908056 UILC 507.00-00 Sijè Termination of Private Foundation Status Dat Piblikasyon 02/26/1999
Nimewo 199908056 UILC 4940.00-00 Sijè Excise Tax on Net Investment Income (Applicable v. Not Applicable) Dat Piblikasyon 02/26/1999
Nimewo 199908056 UILC 4941.00-00 Sijè Excise Taxes on Acts of Self-Dealing Dat Piblikasyon 02/26/1999