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 200108028 UILC 338.01-02 Sijè Time in which Election must be made Dat Piblikasyon 02/23/2001
Nimewo 200108028 UILC 9100.06-00 Sijè Section 338(g); Election Under Section 1.338-1T(c)(1) Dat Piblikasyon 02/23/2001
Nimewo 200108027 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 02/23/2001
Nimewo 200108026 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 02/23/2001
Nimewo 200108025 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 02/23/2001
Nimewo 200108024 UILC 1502.13-00 Sijè Intercompany Transactions Dat Piblikasyon 02/23/2001
Nimewo 200108024 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 02/23/2001
Nimewo 200108023 UILC 1362.01-02 Sijè Election After Termination Dat Piblikasyon 02/23/2001
Nimewo 200108022 UILC 6224.01-01 Sijè Settlement Agreement Dat Piblikasyon 02/23/2001
Nimewo 200108022 UILC 7121.02-00 Sijè Finality Dat Piblikasyon 02/23/2001
Nimewo 200108021 UILC 355.00-00 Sijè Distribution of Stock and Securities of a Controlled Corporation Dat Piblikasyon 02/23/2001
Nimewo 200108021 UILC 355.01-01 Sijè Split-Off Dat Piblikasyon 02/23/2001
Nimewo 200108021 UILC 355.03-00 Sijè Active Business Dat Piblikasyon 02/23/2001
Nimewo 200108020 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 02/23/2001
Nimewo 200108019 UILC 355.00-00 Sijè Distribution of Stock and Securities of a Controlled Corporation Dat Piblikasyon 02/23/2001
Nimewo 200108019 UILC 355.01-01 Sijè Split-Off Dat Piblikasyon 02/23/2001
Nimewo 200108019 UILC 355.03-00 Sijè Active Business Dat Piblikasyon 02/23/2001
Nimewo 200108018 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 02/23/2001
Nimewo 200108017 UILC 468A.00-00 Sijè Special Rules for Decommissioning Cost Dat Piblikasyon 02/23/2001
Nimewo 200108017 UILC 461.00-00 Sijè General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) Dat Piblikasyon 02/23/2001
Nimewo 200108017 UILC 1012.06-00 Sijè Liabilities Assumed as Purchase Price Dat Piblikasyon 02/23/2001
Nimewo 200108017 UILC 1060.00-00 Sijè Special Allocation Rules for Certain Asset Acquisitions Dat Piblikasyon 02/23/2001
Nimewo 200108016 UILC 468A.04-02 Sijè Revised Schedules Dat Piblikasyon 02/23/2001
Nimewo 200108015 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 02/23/2001
Nimewo 200108014 UILC 170.12-03 Sijè Partial Interests in Property Dat Piblikasyon 02/23/2001