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 201420007 UILC 108.00-00 Sijè Income From Discharge of Indebtedness Dat Piblikasyon 05/16/2014
Nimewo 201420007 UILC 108.01-00 Sijè Exclusion From Gross Income Dat Piblikasyon 05/16/2014
Nimewo 201420007 UILC 108.02-00 Sijè Reduction of Tax Attributes Dat Piblikasyon 05/16/2014
Nimewo 201420007 UILC 108.02-01 Sijè Election to Reduce Basis of Depreciable Property First Dat Piblikasyon 05/16/2014
Nimewo 201420007 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 05/16/2014
Nimewo 201420006 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 05/16/2014
Nimewo 201420005 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 05/16/2014
Nimewo 201420004 UILC 4191.00-00 Sijè Taxable Medical Devices Dat Piblikasyon 05/16/2014
Nimewo 201420003 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 05/16/2014
Nimewo 201420002 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 05/16/2014
Nimewo 201420002 UILC 1362.02-00 Sijè Termination of Election Dat Piblikasyon 05/16/2014
Nimewo 201420002 UILC 1362.02-03 Sijè Passive Investment Income Dat Piblikasyon 05/16/2014
Nimewo 201420002 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 05/16/2014
Nimewo 201420001 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 05/16/2014
Nimewo 201420001 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 05/16/2014
Nimewo 201419026 UILC 402.03-00 Sijè Foreign Situs Trust Dat Piblikasyon 05/09/2014
Nimewo 201419025 UILC 4975.00-00 Sijè Tax on Prohibited Transactions Dat Piblikasyon 05/09/2014
Nimewo 201419024 UILC 4971.01-00 Sijè Initial Tax Dat Piblikasyon 05/09/2014
Nimewo 201419023 UILC 412.06-00 Sijè Minimum Funding Waiver Dat Piblikasyon 05/09/2014
Nimewo 201419022 UILC 408.03-00 Sijè Rollover Contributions Dat Piblikasyon 05/09/2014
Nimewo 201419021 UILC 403.05-00 Sijè Rollover Amounts Dat Piblikasyon 05/09/2014
Nimewo 201419021 UILC 402.08-00 Sijè Rollover Contributions Dat Piblikasyon 05/09/2014
Nimewo 201419020 UILC 402.08-00 Sijè Rollover Contributions Dat Piblikasyon 05/09/2014
Nimewo 201419019 UILC 501.32-00 Sijè Income Inures v. does Not Inure to Private Individual Dat Piblikasyon 05/09/2014
Nimewo 201419018 UILC 4975.04-02 Sijè ESOP Loans Dat Piblikasyon 05/09/2014