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 201250013 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 12/14/2012
Nimewo 201250013 UILC 1361.01-02 Sijè Shareholder Not an Individual or Permitted Trust or Estate Dat Piblikasyon 12/14/2012
Nimewo 201250012 UILC 9100.15-00 Sijè Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 12/14/2012
Nimewo 201250012 UILC 754.00-00 Sijè Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 12/14/2012
Nimewo 201250011 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 12/14/2012
Nimewo 201250011 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 12/14/2012
Nimewo 201250010 UILC 337.16-02 Sijè Gain or Loss on Sale or Exchange in Connection With Certain Liquidations; Loss Disallowance; Allowable Worthless Stock Loss Dat Piblikasyon 12/14/2012
Nimewo 201250009 UILC 1382.00-00 Sijè Taxable Income of Cooperatives Dat Piblikasyon 12/14/2012
Nimewo 201250009 UILC 199.06-00 Sijè Agricultural and Horticultural Cooperatives Dat Piblikasyon 12/14/2012
Nimewo 201250008 UILC 856.04-00 Sijè Rents From Real Property Dat Piblikasyon 12/14/2012
Nimewo 201250007 UILC 468A.04-02 Sijè Revised Schedules Dat Piblikasyon 12/14/2012
Nimewo 201250006 UILC 468A.04-02 Sijè Revised Schedules Dat Piblikasyon 12/14/2012
Nimewo 201250005 UILC 2631.00-00 Sijè GST Exemption Dat Piblikasyon 12/14/2012
Nimewo 201250004 UILC 368.06-00 Sijè Change in Identity, etc. (Type "F") Dat Piblikasyon 12/14/2012
Nimewo 201250004 UILC 368.04-00 Sijè Assets for Control of Transferee (Type "D") Dat Piblikasyon 12/14/2012
Nimewo 201250004 UILC 351.00-00 Sijè Transfer to Corporation Controlled by Transferor Dat Piblikasyon 12/14/2012
Nimewo 201250003 UILC 856.04-00 Sijè Rents From Real Property Dat Piblikasyon 12/14/2012
Nimewo 201250003 UILC 7704.03-00 Sijè Qualifying Income Dat Piblikasyon 12/14/2012
Nimewo 201250002 UILC 9100.22-00 Sijè Other Dat Piblikasyon 12/14/2012
Nimewo 201250002 UILC 1502.21-00 Sijè Consolidated Net Operating Loss Deduction Dat Piblikasyon 12/14/2012
Nimewo 201250001 UILC 2501.03-00 Sijè Transfers of Intangible Property By Non-Resident Not Citizens Dat Piblikasyon 12/14/2012
Nimewo 201250001 UILC 2601.03-08 Sijè Constructive Additions Dat Piblikasyon 12/14/2012
Nimewo 201249018 UILC 419.00-00 Sijè Treatment of Funded Welfare Benefit Plans Dat Piblikasyon 12/07/2012
Nimewo 201249018 UILC 419.05-00 Sijè Method of Contributions Dat Piblikasyon 12/07/2012
Nimewo 201249018 UILC 419A.00-00 Sijè Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00|et. seq.) Dat Piblikasyon 12/07/2012