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 200204022 UILC 2056.08-00 Sijè Special Rule for Charitable Remainder Trusts Dat Piblikasyon 01/25/2002
Nimewo 200204021 UILC 104.01-00 Sijè Health and Accident Insurance Dat Piblikasyon 01/25/2002
Nimewo 200204020 UILC 337.00-00 Sijè Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) Dat Piblikasyon 01/25/2002
Nimewo 200204020 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 01/25/2002
Nimewo 200204019 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 01/25/2002
Nimewo 200204018 UILC 704.00-00 Sijè Partner's Distributive Share Dat Piblikasyon 01/25/2002
Nimewo 200204017 UILC 704.00-00 Sijè Partner's Distributive Share Dat Piblikasyon 01/25/2002
Nimewo 200204016 UILC 704.00-00 Sijè Partner's Distributive Share Dat Piblikasyon 01/25/2002
Nimewo 200204015 UILC 704.00-00 Sijè Partner's Distributive Share Dat Piblikasyon 01/25/2002
Nimewo 200204014 UILC 6402.00-00 Sijè Authority to Make Credits or Refunds Dat Piblikasyon 01/25/2002
Nimewo 200204014 UILC 6402.01-00 Sijè Credit of Overpayment Against Any Tax Liability Dat Piblikasyon 01/25/2002
Nimewo 200204014 UILC 6601.00-00 Sijè Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) Dat Piblikasyon 01/25/2002
Nimewo 200204014 UILC 6601.01-00 Sijè Interest on Deficiencies Dat Piblikasyon 01/25/2002
Nimewo 200204014 UILC 6621.00-00 Sijè Determination of Rate of Interest; Compounding of Interest Dat Piblikasyon 01/25/2002
Nimewo 200204013 UILC 704.00-00 Sijè Partner's Distributive Share Dat Piblikasyon 01/25/2002
Nimewo 200204012 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 01/25/2002
Nimewo 200204011 UILC 1361.05-00 Sijè Qualified Subchapter S Subsidiary Dat Piblikasyon 01/25/2002
Nimewo 200204010 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 01/25/2002
Nimewo 200204009 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 01/25/2002
Nimewo 200204008 UILC 41.51-01 Sijè In-house Research Expenses Dat Piblikasyon 01/25/2002
Nimewo 200204007 UILC 104.02-00 Sijè Workmen's Compensation Dat Piblikasyon 01/25/2002
Nimewo 200204006 UILC 42.01-00 Sijè In General Dat Piblikasyon 01/25/2002
Nimewo 200204005 UILC 83.00-00 Sijè Property Transferred in Connection With Performance of Services Dat Piblikasyon 01/25/2002
Nimewo 200204004 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 01/25/2002
Nimewo 200204003 UILC 6015.00 Sijè Declaration of Estimated Income Tax by Individual (Repealed 1984) (See Also 6654.00-00) Dat Piblikasyon 01/25/2002