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 200105065 UILC 401.06-02 Sijè Employee Dies Before Entire Interest Distributed Dat Piblikasyon 02/02/2001
Nimewo 200105064 UILC 401.29-02 Sijè Special Distribution Requirements Dat Piblikasyon 02/02/2001
Nimewo 200105063 UILC 401.06-00 Sijè Required Distributions Dat Piblikasyon 02/02/2001
Nimewo 200105063 UILC 401.06-02 Sijè Employee Dies Before Entire Interest Distributed Dat Piblikasyon 02/02/2001
Nimewo 200105062 UILC 6654.00-00 Sijè Failure By Individual to Pay Estimated Income Tax Dat Piblikasyon 02/02/2001
Nimewo 200105061 UILC 451.00-00 Sijè General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) Dat Piblikasyon 02/02/2001
Nimewo 200105060 UILC 355.00-00 Sijè Distribution of Stock and Securities of a Controlled Corporation Dat Piblikasyon 02/02/2001
Nimewo 200105060 UILC 368.00-00 Sijè Definitions Relating to Corporate Reorganizations Dat Piblikasyon 02/02/2001
Nimewo 200105059 UILC 2055.12-10 Sijè Reformations of Nonqualifying Interests Dat Piblikasyon 02/02/2001
Nimewo 200105058 UILC 401.00-00 Sijè Qualified Pension, Profit-Sharing, and Stock Bonus Plan Dat Piblikasyon 02/02/2001
Nimewo 200105058 UILC 2039.00-00 Sijè Annuities (Included v. Not Included in Gross Estate) Dat Piblikasyon 02/02/2001
Nimewo 200105058 UILC 2518.00-00 Sijè Disclaimers Dat Piblikasyon 02/02/2001
Nimewo 200105058 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 02/02/2001
Nimewo 200105057 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 02/02/2001
Nimewo 200105056 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 02/02/2001
Nimewo 200105055 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 02/02/2001
Nimewo 200105054 UILC 877.01-00 Sijè Principal Purpose--the Avoidance of Tax Dat Piblikasyon 02/02/2001
Nimewo 200105053 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 02/02/2001
Nimewo 200105052 UILC 468A.00-00 Sijè Special Rules for Decommissioning Cost Dat Piblikasyon 02/02/2001
Nimewo 200105052 UILC 461.00-00 Sijè General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) Dat Piblikasyon 02/02/2001
Nimewo 200105052 UILC 1012.06-00 Sijè Liabilities Assumed as Purchase Price Dat Piblikasyon 02/02/2001
Nimewo 200105052 UILC 1060.00-00 Sijè Special Allocation Rules for Certain Asset Acquisitions Dat Piblikasyon 02/02/2001
Nimewo 200105051 UILC 877.01-00 Sijè Principal Purpose--the Avoidance of Tax Dat Piblikasyon 02/02/2001
Nimewo 200105050 UILC 368.05-00 Sijè Recapitalization (Type "E") Dat Piblikasyon 02/02/2001
Nimewo 200105050 UILC 368.06-00 Sijè Change in Identity, etc. (Type "F") Dat Piblikasyon 02/02/2001