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 200005024 UILC 472.01-00 Sijè Election Dat Piblikasyon 02/04/2000
Nimewo 200005024 UILC 9100.11-00 Sijè Section 472; LIFO Election Dat Piblikasyon 02/04/2000
Nimewo 200005023 UILC 304.00-00 Sijè Redemption Through Use of Related Corporations Dat Piblikasyon 02/04/2000
Nimewo 200005022 UILC 42.14-01 Sijè Correction of Administrative Errors and Omissions Dat Piblikasyon 02/04/2000
Nimewo 200005021 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 02/04/2000
Nimewo 200005020 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 02/04/2000
Nimewo 200005019 UILC 3406.00 Sijè Backup Withholding Dat Piblikasyon 02/04/2000
Nimewo 200005019 UILC 6041.06-00 Sijè Exceptions Dat Piblikasyon 02/04/2000
Nimewo 200005019 UILC 6045.00-00 Sijè Returns of Brokers Dat Piblikasyon 02/04/2000
Nimewo 200005018 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 02/04/2000
Nimewo 200005017 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 02/04/2000
Nimewo 200005016 UILC 368.01-01 Sijè Using Stock of Corporation Controlling Acquiring Corporation Dat Piblikasyon 02/04/2000
Nimewo 200005015 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 02/04/2000
Nimewo 200005014 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 02/04/2000
Nimewo 200005013 UILC 877.08-00 Sijè Ruling Submission by Expatriating Long-Term Resident Dat Piblikasyon 02/04/2000
Nimewo 200005012 UILC 1362.02-03 Sijè Passive Investment Income Dat Piblikasyon 02/04/2000
Nimewo 200005011 UILC 855.00-00 Sijè Dividends Paid by Regulated Investment Company After Close of Taxable Year Dat Piblikasyon 02/04/2000
Nimewo 200005011 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 02/04/2000
Nimewo 200005010 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 02/04/2000
Nimewo 200005009 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 02/04/2000
Nimewo 200005008 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 02/04/2000
Nimewo 200005007 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 02/04/2000
Nimewo 200005006 UILC 83.01-00 Sijè When Includible in Gross Income Dat Piblikasyon 02/04/2000
Nimewo 200005006 UILC 1041.01-00 Sijè Transfers Incident to Divorce Dat Piblikasyon 02/04/2000
Nimewo 200005005 UILC 482.00-00 Sijè Allocation of Income and Deductions Among Taxpayers Dat Piblikasyon 02/04/2000