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 200231018 UILC 403.00-00 Sijè Taxation of Employee Annuities (Taxable v. Not Taxable) Dat Piblikasyon 08/02/2002
Nimewo 200231017 UILC 414.09-00 Sijè Certain Employee Contributions Dat Piblikasyon 08/02/2002
Nimewo 200231016 UILC 132.03-00 Sijè Working Condition Fringe Dat Piblikasyon 08/02/2002
Nimewo 200231015 UILC 118.01-02 Sijè Nonshareholder Contributions Dat Piblikasyon 08/02/2002
Nimewo 200231014 UILC 927.01-00 Sijè Definition of Export Property Dat Piblikasyon 08/02/2002
Nimewo 200231013 UILC 6109.00-00 Sijè Identifying Numbers Dat Piblikasyon 08/02/2002
Nimewo 200231012 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 08/02/2002
Nimewo 200231011 UILC 2501.00-00 Sijè Imposition of Gift Tax (Imposed v. Not Imposed) Dat Piblikasyon 08/02/2002
Nimewo 200231011 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 08/02/2002
Nimewo 200231011 UILC 2033.00-00 Sijè Property in Which Decedent Had an Interest Dat Piblikasyon 08/02/2002
Nimewo 200231011 UILC 1001.00-00 Sijè Determination of Amount of and Recognition of Gain or Loss Dat Piblikasyon 08/02/2002
Nimewo 200231010 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 08/02/2002
Nimewo 200231010 UILC 2652.01-02 Sijè Special Election for QTIP Dat Piblikasyon 08/02/2002
Nimewo 200231009 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 08/02/2002
Nimewo 200231008 UILC 368.04-00 Sijè Assets for Control of Transferee (Type "D") Dat Piblikasyon 08/02/2002
Nimewo 200231008 UILC 355.01-00 Sijè Spin-Off Dat Piblikasyon 08/02/2002
Nimewo 200231007 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 08/02/2002
Nimewo 200231007 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 08/02/2002
Nimewo 200231006 UILC 355.01-01 Sijè Split-Off Dat Piblikasyon 08/02/2002
Nimewo 200231005 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 08/02/2002
Nimewo 200231004 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 08/02/2002
Nimewo 200231003 UILC 355.01-00 Sijè Spin-Off Dat Piblikasyon 08/02/2002
Nimewo 200231002 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 08/02/2002
Nimewo 200231001 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 08/02/2002
Nimewo 200230045 UILC 412.06-00 Sijè Minimum Funding Waiver Dat Piblikasyon 07/26/2002