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 200102041 UILC 861.09-06 Sijè Asset Method of Apportionment Dat Piblikasyon 01/12/2001
Nimewo 200102040 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 01/12/2001
Nimewo 200102039 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 01/12/2001
Nimewo 200102038 UILC 368.04-00 Sijè Assets for Control of Transferee (Type "D") Dat Piblikasyon 01/12/2001
Nimewo 200102037 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 01/12/2001
Nimewo 200102036 UILC 355.01-00 Sijè Spin-Off Dat Piblikasyon 01/12/2001
Nimewo 200102036 UILC 368.04-00 Sijè Assets for Control of Transferee (Type "D") Dat Piblikasyon 01/12/2001
Nimewo 200102035 UILC 9100.22-00 Sijè Other Dat Piblikasyon 01/12/2001
Nimewo 200102035 UILC 1503.04-04 Sijè Dual Resident Corporation Dat Piblikasyon 01/12/2001
Nimewo 200102034 UILC 451.13-01 Sijè Services (Rev. Rul. 71-21) Dat Piblikasyon 01/12/2001
Nimewo 200102033 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 01/12/2001
Nimewo 200102032 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 01/12/2001
Nimewo 200102031 UILC 368.01-00 Sijè Statutory Merger or Consolidation (Type "A") Dat Piblikasyon 01/12/2001
Nimewo 200102030 UILC 877.00-00 Sijè Expatriation to Avoid Tax Dat Piblikasyon 01/12/2001
Nimewo 200102029 UILC 877.00-00 Sijè Expatriation to Avoid Tax Dat Piblikasyon 01/12/2001
Nimewo 200102028 UILC 7704.05-00 Sijè Transitional Rule for Existing Partnerships Dat Piblikasyon 01/12/2001
Nimewo 200102027 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 01/12/2001
Nimewo 200102026 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 01/12/2001
Nimewo 200102025 UILC 9100.20-00 Sijè Section 1502; Election to File Consolidated Return Dat Piblikasyon 01/12/2001
Nimewo 200102024 UILC 1362.02-03 Sijè Passive Investment Income Dat Piblikasyon 01/12/2001
Nimewo 200102023 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 01/12/2001
Nimewo 200102022 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 01/12/2001
Nimewo 200102021 UILC 17.03.00-00 Sijè COMPROMISE AND SETTLEMENT: Administrative procedures Dat Piblikasyon 01/12/2001
Nimewo 200102020 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 01/12/2001
Nimewo 200102019 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 01/12/2001