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 201418031 UILC 2501.01-00 Sijè Gift v. Not a Gift Dat Piblikasyon 05/02/2014
Nimewo 201418031 UILC 2001.00-00 Sijè Imposition and Rate of Tax Dat Piblikasyon 05/02/2014
Nimewo 201418031 UILC 1001.00-00 Sijè Determination of Amount of and Recognition of Gain or Loss Dat Piblikasyon 05/02/2014
Nimewo 201418030 UILC 355.00-00 Sijè Distribution of Stock and Securities of a Controlled Corporation Dat Piblikasyon 05/02/2014
Nimewo 201418030 UILC 355.01-00 Sijè Spin-Off Dat Piblikasyon 05/02/2014
Nimewo 201418030 UILC 368.04-00 Sijè Assets for Control of Transferee (Type "D") Dat Piblikasyon 05/02/2014
Nimewo 201418029 UILC 45.00-00 Sijè Electricity Produced from Certain Renewable Sources Dat Piblikasyon 05/02/2014
Nimewo 201418028 UILC 45.00-00 Sijè Electricity Produced from Certain Renewable Sources Dat Piblikasyon 05/02/2014
Nimewo 201418027 UILC 45.00-00 Sijè Electricity Produced from Certain Renewable Sources Dat Piblikasyon 05/02/2014
Nimewo 201418026 UILC 2632.02-00 Sijè Deemed Allocation to Certain Lifetime Direct Skips Dat Piblikasyon 05/02/2014
Nimewo 201418026 UILC 2642.00-00 Sijè Inclusion Ratio Dat Piblikasyon 05/02/2014
Nimewo 201418026 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 05/02/2014
Nimewo 201418025 UILC 336.00-00 Sijè Gain or Loss Recognized on Property Distributed in Complete Liquidation Dat Piblikasyon 05/02/2014
Nimewo 201418025 UILC 336.03-01 Sijè Distribution of Property to a Related Person Dat Piblikasyon 05/02/2014
Nimewo 201418025 UILC 336.03-02 Sijè Disqualified Property Dat Piblikasyon 05/02/2014
Nimewo 201418024 UILC 167.22-01 Sijè Normalization Rules Dat Piblikasyon 05/02/2014
Nimewo 201418023 UILC 9100.35-00 Sijè Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) Dat Piblikasyon 05/02/2014
Nimewo 201418023 UILC 2010.04-00 Sijè Portability Election under � 2010(c)(5)(A) Dat Piblikasyon 05/02/2014
Nimewo 201418022 UILC 856.01-00 Sijè Income Requirements Dat Piblikasyon 05/02/2014
Nimewo 201418021 UILC 7704.00-00 Sijè Certain Publicly Traded Partnerships Treated as Corporations Dat Piblikasyon 05/02/2014
Nimewo 201418021 UILC 7704.03-00 Sijè Qualifying Income Dat Piblikasyon 05/02/2014
Nimewo 201418020 UILC 9100.22-00 Sijè Extension of Time for Making Certain Elections; Other 1502.21-00|Consolidated Net Operating Loss Deduction Dat Piblikasyon 05/02/2014
Nimewo 201418019 UILC 355.01-01 Sijè Split-Off Dat Piblikasyon 05/02/2014
Nimewo 201418019 UILC 368.04-00 Sijè (blank) Dat Piblikasyon 05/02/2014
Nimewo 201418018 UILC 355.00-00 Sijè Distribution of Stock and Securities of a Controlled Corporation Dat Piblikasyon 05/02/2014