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 200002044 UILC 9999.98-00 Sijè Not Able to Identify Under Present List Dat Piblikasyon 01/14/2000
Nimewo 200002043 UILC 2.02-00 Sijè Head of Household Dat Piblikasyon 01/14/2000
Nimewo 200002043 UILC 32.03-00 Sijè Qualifying Child Dat Piblikasyon 01/14/2000
Nimewo 200002042 UILC 860D.01-00 Sijè Election Dat Piblikasyon 01/14/2000
Nimewo 200002042 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 01/14/2000
Nimewo 200002041 UILC 877.00-00 Sijè Expatriation to Avoid Tax Dat Piblikasyon 01/14/2000
Nimewo 200002040 UILC 107.01-00 Sijè Rental Allowance Dat Piblikasyon 01/14/2000
Nimewo 200002039 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 01/14/2000
Nimewo 200002038 UILC 877.00-00 Sijè Expatriation to Avoid Tax Dat Piblikasyon 01/14/2000
Nimewo 200002037 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 01/14/2000
Nimewo 200002036 UILC 51.09.00-00 Sijè LIENS: Gift tax liens Dat Piblikasyon 01/14/2000
Nimewo 200002036 UILC 51.49.01-00 Sijè LIENS: Removal: Certificate of non-attachment Dat Piblikasyon 01/14/2000
Nimewo 200002036 UILC 51.49.03-00 Sijè LIENS: Removal: Release Dat Piblikasyon 01/14/2000
Nimewo 200002035 UILC 877.01-00 Sijè Principal Purpose--the Avoidance of Tax Dat Piblikasyon 01/14/2000
Nimewo 200002034 UILC 936.09-00 Sijè Termination Dat Piblikasyon 01/14/2000
Nimewo 200002033 UILC 1362.02-03 Sijè Passive Investment Income Dat Piblikasyon 01/14/2000
Nimewo 200002032 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 01/14/2000
Nimewo 200002031 UILC 1362.02-03 Sijè Passive Investment Income Dat Piblikasyon 01/14/2000
Nimewo 200002030 UILC 101.01-00 Sijè Certain Death Benefits (Excluded v. Not Excluded From Gross Income) Dat Piblikasyon 01/14/2000
Nimewo 200002030 UILC 7702.01-00 Sijè Definition Dat Piblikasyon 01/14/2000
Nimewo 200002029 UILC 170.07-00 Sijè Percentage Limitations Dat Piblikasyon 01/14/2000
Nimewo 200002029 UILC 664.00-00 Sijè Charitable Remainder Trusts Dat Piblikasyon 01/14/2000
Nimewo 200002029 UILC 664.03-00 Sijè Definitions Dat Piblikasyon 01/14/2000
Nimewo 200002029 UILC 664.03-02 Sijè Charitable Remainder Unitrust Dat Piblikasyon 01/14/2000
Nimewo 200002028 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 01/14/2000