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 200003029 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 01/21/2000
Nimewo 200003028 UILC 338.01-02 Sijè Time in which Election must be made Dat Piblikasyon 01/21/2000
Nimewo 200003028 UILC 9100.07-00 Sijè Section 338(h)(1); Election Under Section 1.338(h)(10)-1T Dat Piblikasyon 01/21/2000
Nimewo 200003027 UILC 877.08-00 Sijè Ruling Submission by Expatriating Long-Term Resident Dat Piblikasyon 01/21/2000
Nimewo 200003026 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 01/21/2000
Nimewo 200003025 UILC 9100.22-00 Sijè Other Dat Piblikasyon 01/21/2000
Nimewo 200003025 UILC 1503.04-04 Sijè Dual Resident Corporation Dat Piblikasyon 01/21/2000
Nimewo 200003024 UILC 446.04-17 Sijè Change in Method of Accounting for Depreciation Dat Piblikasyon 01/21/2000
Nimewo 200003023 UILC 2518.00-00 Sijè Disclaimers Dat Piblikasyon 01/21/2000
Nimewo 200003022 UILC 42.14-01 Sijè Correction of Administrative Errors and Omissions Dat Piblikasyon 01/21/2000
Nimewo 200003021 UILC 50.00.00-00 Sijè LEVY Dat Piblikasyon 01/21/2000
Nimewo 200003021 UILC 51.00.00-00 Sijè LIENS Dat Piblikasyon 01/21/2000
Nimewo 200003020 UILC 877.01-00 Sijè Principal Purpose--the Avoidance of Tax Dat Piblikasyon 01/21/2000
Nimewo 200003019 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 01/21/2000
Nimewo 200003018 UILC 9100.09-00 Sijè Section 442; Accounting Periods Dat Piblikasyon 01/21/2000
Nimewo 200003017 UILC 355.00-00 Sijè Distribution of Stock and Securities of a Controlled Corporation Dat Piblikasyon 01/21/2000
Nimewo 200003016 UILC 4982.00-00 Sijè Excise Tax on Undistributed Income of Regulated Investment Companies Dat Piblikasyon 01/21/2000
Nimewo 200003015 UILC 7701.25-02 Sijè Qualified Motor Vehicle Operating Agreement Defined Dat Piblikasyon 01/21/2000
Nimewo 200003014 UILC 1042.00-00 Sijè Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives Dat Piblikasyon 01/21/2000
Nimewo 200003013 UILC 170.00-00 Sijè Charitable, Etc. Contributions and Gifts Dat Piblikasyon 01/21/2000
Nimewo 200003012 UILC 1502.13-00 Sijè Intercompany Transactions Dat Piblikasyon 01/21/2000
Nimewo 200003011 UILC 1362.02-02 Sijè Ceases to be Small Business Corporation Dat Piblikasyon 01/21/2000
Nimewo 200003011 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 01/21/2000
Nimewo 200003010 UILC 482.11-08 Sijè Cost Sharing Agreements Dat Piblikasyon 01/21/2000
Nimewo 200003009 UILC 482.08-00 Sijè Interest Dat Piblikasyon 01/21/2000