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 199908053 UILC 4942.03-05 Sijè Qualifying Distribution Dat Piblikasyon 02/26/1999
Nimewo 199908053 UILC 4945.04-06 Sijè Expenditure Responsibility Dat Piblikasyon 02/26/1999
Nimewo 199908052 UILC 507.05-00 Sijè Liability of Transferee Organizations Dat Piblikasyon 02/26/1999
Nimewo 199908052 UILC 4940.00-00 Sijè Excise Tax on Net Investment Income (Applicable v. Not Applicable) Dat Piblikasyon 02/26/1999
Nimewo 199908052 UILC 4941.00-00 Sijè Excise Taxes on Acts of Self-Dealing Dat Piblikasyon 02/26/1999
Nimewo 199908052 UILC 4942.03-05 Sijè Qualifying Distribution Dat Piblikasyon 02/26/1999
Nimewo 199908052 UILC 4945.04-06 Sijè Expenditure Responsibility Dat Piblikasyon 02/26/1999
Nimewo 199908051 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 02/26/1999
Nimewo 199908050 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 02/26/1999
Nimewo 199908049 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 02/26/1999
Nimewo 199908048 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 02/26/1999
Nimewo 199908047 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 02/26/1999
Nimewo 199908046 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 02/26/1999
Nimewo 199908045 UILC 1248.03-00 Sijè Limitation of Tax Applicable to Individuals Dat Piblikasyon 02/26/1999
Nimewo 199908045 UILC 1366.00-00 Sijè Pass-Thru of Items to Shareholders Dat Piblikasyon 02/26/1999
Nimewo 199908044 UILC 1248.03-00 Sijè Limitation of Tax Applicable to Individuals Dat Piblikasyon 02/26/1999
Nimewo 199908044 UILC 1366.00-00 Sijè Pass-Thru of Items to Shareholders Dat Piblikasyon 02/26/1999
Nimewo 199908043 UILC 708.03-00 Sijè Division Dat Piblikasyon 02/26/1999
Nimewo 199908042 UILC 4982.00-00 Sijè Excise Tax on Undistributed Income of Regulated Investment Companies Dat Piblikasyon 02/26/1999
Nimewo 199908041 UILC 117.05-00 Sijè Limitation Dat Piblikasyon 02/26/1999
Nimewo 199908040 UILC 453.06-01 Sijè Dealer in Personalty Dat Piblikasyon 02/26/1999
Nimewo 199908039 UILC 170.05-00 Sijè Corporations on Accrual Basis Dat Piblikasyon 02/26/1999
Nimewo 199908039 UILC 267.00-00 Sijè Losses, Expenses, and Interest With Respect to Transactions Between Related Parties Dat Piblikasyon 02/26/1999
Nimewo 199908039 UILC 1366.00-00 Sijè Pass-Thru of Items to Shareholders Dat Piblikasyon 02/26/1999
Nimewo 199908038 UILC 501.12-02 Sijè Mutual or Cooperative Telephone Companies Dat Piblikasyon 02/26/1999