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 200411042 UILC 44.60-00 Sijè Expenditures to Provide Access to Disabled Individuals Dat Piblikasyon 03/12/2004
Nimewo 200411041 UILC 9100.03-00 Sijè Section 146; Volume Cap Dat Piblikasyon 03/12/2004
Nimewo 200411041 UILC 168.00-00 Sijè Modified Accelerated Cost Recovery System Dat Piblikasyon 03/12/2004
Nimewo 200411040 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 03/12/2004
Nimewo 200411039 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 03/12/2004
Nimewo 200411038 UILC 2056.07-01 Sijè Effective Election Dat Piblikasyon 03/12/2004
Nimewo 200411038 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 03/12/2004
Nimewo 200411037 UILC 355.01-01 Sijè Split-Off Dat Piblikasyon 03/12/2004
Nimewo 200411037 UILC 368.04-00 Sijè Assets for Control of Transferee (Type "D") Dat Piblikasyon 03/12/2004
Nimewo 200411036 UILC 355.01-01 Sijè Split-Off Dat Piblikasyon 03/12/2004
Nimewo 200411036 UILC 368.04-00 Sijè Assets for Control of Transferee (Type "D") Dat Piblikasyon 03/12/2004
Nimewo 200411035 UILC 355.00-00 Sijè Distribution of Stock and Securities of a Controlled Corporation Dat Piblikasyon 03/12/2004
Nimewo 200411035 UILC 355.01-01 Sijè Split-Off Dat Piblikasyon 03/12/2004
Nimewo 200411034 UILC 355.00-00 Sijè Distribution of Stock and Securities of a Controlled Corporation Dat Piblikasyon 03/12/2004
Nimewo 200411034 UILC 368.04-00 Sijè Assets for Control of Transferee (Type "D") Dat Piblikasyon 03/12/2004
Nimewo 200411033 UILC 355.01-00 Sijè Spin-Off Dat Piblikasyon 03/12/2004
Nimewo 200411033 UILC 368.05-00 Sijè Recapitalization (Type "E") Dat Piblikasyon 03/12/2004
Nimewo 200411032 UILC 355.01-00 Sijè Spin-Off Dat Piblikasyon 03/12/2004
Nimewo 200411032 UILC 368.04-00 Sijè Assets for Control of Transferee (Type "D") Dat Piblikasyon 03/12/2004
Nimewo 200411031 UILC 355.00-00 Sijè Distribution of Stock and Securities of a Controlled Corporation Dat Piblikasyon 03/12/2004
Nimewo 200411030 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 03/12/2004
Nimewo 200411029 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 03/12/2004
Nimewo 200411028 UILC 1032.00-00 Sijè Exchange of Stock for Property (Recognition v. Nonrecognition) Dat Piblikasyon 03/12/2004
Nimewo 200411028 UILC 118.00-00 Sijè Contributions to the Capital of a Corporation Dat Piblikasyon 03/12/2004
Nimewo 200411028 UILC 61.00-00 Sijè Gross Income v. Not Gross Income Dat Piblikasyon 03/12/2004