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 200227017 UILC 2632.01-00 Sijè Time and Manner of Allocation Dat Piblikasyon 07/05/2002
Nimewo 200227017 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 07/05/2002
Nimewo 200227016 UILC 355.00-00 Sijè Distribution of Stock and Securities of a Controlled Corporation Dat Piblikasyon 07/05/2002
Nimewo 200227016 UILC 355.04-00 Sijè Business Purpose Dat Piblikasyon 07/05/2002
Nimewo 200227015 UILC 2055.03-03 Sijè Presently Ascertainable Charitable Remainder Dat Piblikasyon 07/05/2002
Nimewo 200227014 UILC 925.01-01 Sijè Election of Grouping Dat Piblikasyon 07/05/2002
Nimewo 200227013 UILC 41.00-00 Sijè Credit for Increasing Research Activities Dat Piblikasyon 07/05/2002
Nimewo 200227012 UILC 451.00-00 Sijè General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) Dat Piblikasyon 07/05/2002
Nimewo 200227011 UILC 6405.01-00 Sijè By Treasury to Joint Committee Dat Piblikasyon 07/05/2002
Nimewo 200227010 UILC 9100.09-00 Sijè Section 442; Accounting Periods Dat Piblikasyon 07/05/2002
Nimewo 200227009 UILC 42.04-00 Sijè Eligible Basis Dat Piblikasyon 07/05/2002
Nimewo 200227009 UILC 167.14-11 Sijè Other Intangible Property Dat Piblikasyon 07/05/2002
Nimewo 200227009 UILC 168.00-00 Sijè Modified Accelerated Cost Recovery System Dat Piblikasyon 07/05/2002
Nimewo 200227009 UILC 263A.00-00 Sijè Capitalization and Inclusion in Inventory Costs of Certain Expenses Dat Piblikasyon 07/05/2002
Nimewo 200227009 UILC 7805.05-00 Sijè Effect of Private Rulings Dat Piblikasyon 07/05/2002
Nimewo 200227008 UILC 4251.00-00 Sijè Communications Tax (Taxable v. Not Taxable) Dat Piblikasyon 07/05/2002
Nimewo 200227008 UILC 4253.06-00 Sijè Common Carriers and Communication Companies Dat Piblikasyon 07/05/2002
Nimewo 200227007 UILC 118.01-01 Sijè Shareholder Contributions Dat Piblikasyon 07/05/2002
Nimewo 200227007 UILC 118.01-02 Sijè Nonshareholder Contributions Dat Piblikasyon 07/05/2002
Nimewo 200227007 UILC 118.03-00 Sijè Contributions v. Sale of Services Dat Piblikasyon 07/05/2002
Nimewo 200227006 UILC 881.00-00 Sijè Tax on Income of Foreign Corporations Not Connected with United States Business Dat Piblikasyon 07/05/2002
Nimewo 200227005 UILC 4051.00-00 Sijè Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) Dat Piblikasyon 07/05/2002
Nimewo 200227004 UILC 1362.02-03 Sijè Passive Investment Income Dat Piblikasyon 07/05/2002
Nimewo 200227004 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 07/05/2002
Nimewo 200227003 UILC 61.00-00 Sijè Gross Income v. Not Gross Income Dat Piblikasyon 07/05/2002