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 199907019 UILC 50.20.00-00 Sijè LEVY: Levy procedure Dat Piblikasyon 02/19/1999
Nimewo 199907018 UILC 6103.00-00 Sijè Confidentiality and Disclosure of Returns and Return Information Dat Piblikasyon 02/19/1999
Nimewo 199907017 UILC 9999.98-00 Sijè Not Able to Identify Under Present List Dat Piblikasyon 02/19/1999
Nimewo 199907016 UILC 953.00-00 Sijè Insurance Income Dat Piblikasyon 02/19/1999
Nimewo 199907016 UILC 1503.03-00 Sijè Dual Resident Corporations (Repealed in 1976) Dat Piblikasyon 02/19/1999
Nimewo 199907015 UILC 2651.01-00 Sijè Lineal Descendants Dat Piblikasyon 02/19/1999
Nimewo 199907014 UILC 1502.20-00 Sijè Loss Disallowance Rule Dat Piblikasyon 02/19/1999
Nimewo 199907014 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 02/19/1999
Nimewo 199907013 UILC 664.03-03 Sijè Unitrust With Income Exception Dat Piblikasyon 02/19/1999
Nimewo 199907012 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 02/19/1999
Nimewo 199907011 UILC 469.03-03 Sijè Definition of Activity Dat Piblikasyon 02/19/1999
Nimewo 199907011 UILC 469.10-00 Sijè Other Definitions and Rules Dat Piblikasyon 02/19/1999
Nimewo 199907010 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 02/19/1999
Nimewo 199907009 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 02/19/1999
Nimewo 199907008 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 02/19/1999
Nimewo 199907007 UILC 368.04-00 Sijè Assets for Control of Transferee (Type "D") Dat Piblikasyon 02/19/1999
Nimewo 199907007 UILC 355.00-00 Sijè Distribution of Stock and Securities of a Controlled Corporation Dat Piblikasyon 02/19/1999
Nimewo 199907006 UILC 336.00-00 Sijè Gain or Loss Recognized on Property Distributed in Complete Liquidation Dat Piblikasyon 02/19/1999
Nimewo 199907006 UILC 337.00-00 Sijè Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) Dat Piblikasyon 02/19/1999
Nimewo 199907005 UILC 338.00-00 Sijè Certain Stock Purchases Treated as Asset Acquisitions Dat Piblikasyon 02/19/1999
Nimewo 199907005 UILC 9100.07-00 Sijè Section 338(h)(1); Election Under Section 1.338(h)(10)-1T Dat Piblikasyon 02/19/1999
Nimewo 199907004 UILC 163.07-00 Sijè Original Issue Discount Dat Piblikasyon 02/19/1999
Nimewo 199907004 UILC 1012.00-00 Sijè Basis of Property--Costs Dat Piblikasyon 02/19/1999
Nimewo 199907004 UILC 1272.00-00 Sijè Current Inclusion in Income of Original Issue Discount Dat Piblikasyon 02/19/1999
Nimewo 199907004 UILC 1274.00-00 Sijè Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property Dat Piblikasyon 02/19/1999