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 200021007 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 05/26/2000
Nimewo 200021006 UILC 56.15-00 Sijè Adjusted Earnings and Profits Dat Piblikasyon 05/26/2000
Nimewo 200021005 UILC 482.08-00 Sijè Interest Dat Piblikasyon 05/26/2000
Nimewo 200021005 UILC 1274.00-00 Sijè Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property Dat Piblikasyon 05/26/2000
Nimewo 200021005 UILC 7872.00-00 Sijè Treatment of Loans with Below Market Interest Rates Dat Piblikasyon 05/26/2000
Nimewo 200021005 UILC 7872.06-02 Sijè Below Market Loans Involving Foreign Persons Dat Piblikasyon 05/26/2000
Nimewo 200021003 UILC 833.02-00 Sijè Special Deduction Dat Piblikasyon 05/26/2000
Nimewo 200021002 UILC 368.01-00 Sijè Statutory Merger or Consolidation (Type "A") Dat Piblikasyon 05/26/2000
Nimewo 200021001 UILC 3121.02-07 Sijè Mandatory Coverage of State, etc., Employees Dat Piblikasyon 05/26/2000
Nimewo 200020063 UILC 72.20-04 Sijè Substantially Equal Payments Dat Piblikasyon 05/19/2000
Nimewo 200020062 UILC 501.00-00 Sijè Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Dat Piblikasyon 05/19/2000
Nimewo 200020062 UILC 408.00-00 Sijè Individual Retirement Accounts Dat Piblikasyon 05/19/2000
Nimewo 200020061 UILC 414.00-00 Sijè Definitions and Special Rules Dat Piblikasyon 05/19/2000
Nimewo 200020060 UILC 501.22-00 Sijè Section 501(c)(22) Organizations Dat Piblikasyon 05/19/2000
Nimewo 200020060 UILC 4941.04-00 Sijè Definition of Self-Dealing Dat Piblikasyon 05/19/2000
Nimewo 200020060 UILC 4945.04-00 Sijè Definition of Taxable Expenditure Dat Piblikasyon 05/19/2000
Nimewo 200020059 UILC 4942.00-00 Sijè Taxes on Failure to Distribute Income Dat Piblikasyon 05/19/2000
Nimewo 200020058 UILC 507.00-00 Sijè Termination of Private Foundation Status Dat Piblikasyon 05/19/2000
Nimewo 200020057 UILC 501.03-08 Sijè Educational Organizations Dat Piblikasyon 05/19/2000
Nimewo 200020057 UILC 509.02-02 Sijè Supporting Organizations Dat Piblikasyon 05/19/2000
Nimewo 200020057 UILC 513.00-00 Sijè Unrelated v. Not Unrelated Trade or Business Dat Piblikasyon 05/19/2000
Nimewo 200020056 UILC 501.06-02 Sijè Conduct of Business for Profit Dat Piblikasyon 05/19/2000
Nimewo 200020056 UILC 513.00-00 Sijè Unrelated v. Not Unrelated Trade or Business Dat Piblikasyon 05/19/2000
Nimewo 200020055 UILC 162.08-06 Sijè Commuting Dat Piblikasyon 05/19/2000
Nimewo 200020054 UILC 9100.18-00 Sijè Section 927; FSC Election Dat Piblikasyon 05/19/2000