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 200103055 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 01/19/2001
Nimewo 200103055 UILC 337.14-00 Sijè Conversion to Tax Exempt Dat Piblikasyon 01/19/2001
Nimewo 200103054 UILC 355.00-00 Sijè Distribution of Stock and Securities of a Controlled Corporation Dat Piblikasyon 01/19/2001
Nimewo 200103054 UILC 355.04-00 Sijè Business Purpose Dat Piblikasyon 01/19/2001
Nimewo 200103053 UILC 338.01-02 Sijè Time in which Election must be made Dat Piblikasyon 01/19/2001
Nimewo 200103053 UILC 9100.07-00 Sijè Section 338(h)(1); Election Under Section 1.338(h)(10)-1T Dat Piblikasyon 01/19/2001
Nimewo 200103052 UILC 305.00-00 Sijè Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) Dat Piblikasyon 01/19/2001
Nimewo 200103051 UILC 708.01-00 Sijè Termination Dat Piblikasyon 01/19/2001
Nimewo 200103050 UILC 1361.03-03 Sijè Electing Small Business Trusts Dat Piblikasyon 01/19/2001
Nimewo 200103049 UILC 2036.00-00 Sijè Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) Dat Piblikasyon 01/19/2001
Nimewo 200103049 UILC 2501.00-00 Sijè Imposition of Gift Tax (Imposed v. Not Imposed) Dat Piblikasyon 01/19/2001
Nimewo 200103049 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 01/19/2001
Nimewo 200103049 UILC 1001.00-00 Sijè Determination of Amount of and Recognition of Gain or Loss Dat Piblikasyon 01/19/2001
Nimewo 200103049 UILC 1223.00-00 Sijè Holding Period of Capital Assets Dat Piblikasyon 01/19/2001
Nimewo 200103048 UILC 1361.03-03 Sijè Electing Small Business Trusts Dat Piblikasyon 01/19/2001
Nimewo 200103047 UILC 1361.03-03 Sijè Electing Small Business Trusts Dat Piblikasyon 01/19/2001
Nimewo 200103046 UILC 1361.03-03 Sijè Electing Small Business Trusts Dat Piblikasyon 01/19/2001
Nimewo 200103045 UILC 1361.03-03 Sijè Electing Small Business Trusts Dat Piblikasyon 01/19/2001
Nimewo 200103044 UILC 1361.03-03 Sijè Electing Small Business Trusts Dat Piblikasyon 01/19/2001
Nimewo 200103043 UILC 1361.03-03 Sijè Electing Small Business Trusts Dat Piblikasyon 01/19/2001
Nimewo 200103042 UILC 1361.03-03 Sijè Electing Small Business Trusts Dat Piblikasyon 01/19/2001
Nimewo 200103041 UILC 1361.03-03 Sijè Electing Small Business Trusts Dat Piblikasyon 01/19/2001
Nimewo 200103040 UILC 1361.03-03 Sijè Electing Small Business Trusts Dat Piblikasyon 01/19/2001
Nimewo 200103039 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 01/19/2001
Nimewo 200103038 UILC 2703.00-00 Sijè Certain Rights and Restrictions Disregarded Dat Piblikasyon 01/19/2001