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 199952070 UILC 1362.02-03 Sijè Passive Investment Income Dat Piblikasyon 12/31/1999
Nimewo 199952069 UILC 263.13-06 Sijè Contracts Dat Piblikasyon 12/31/1999
Nimewo 199952069 UILC 162.26-00 Sijè Capital v. Expense Dat Piblikasyon 12/31/1999
Nimewo 199952068 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 12/31/1999
Nimewo 199952068 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 12/31/1999
Nimewo 199952067 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 12/31/1999
Nimewo 199952066 UILC 9999.98-00 Sijè Not Able to Identify Under Present List Dat Piblikasyon 12/31/1999
Nimewo 199952065 UILC 877.00-00 Sijè Expatriation to Avoid Tax Dat Piblikasyon 12/31/1999
Nimewo 199952064 UILC 877.00-00 Sijè Expatriation to Avoid Tax Dat Piblikasyon 12/31/1999
Nimewo 199952063 UILC 851.00-00 Sijè Definition of Regulated Investment Company Dat Piblikasyon 12/31/1999
Nimewo 199952063 UILC 855.00-00 Sijè Dividends Paid by Regulated Investment Company After Close of Taxable Year Dat Piblikasyon 12/31/1999
Nimewo 199952063 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 12/31/1999
Nimewo 199952063 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 12/31/1999
Nimewo 199952062 UILC 877.02-00 Sijè Loss of Citizenship Dat Piblikasyon 12/31/1999
Nimewo 199952062 UILC 877.07-00 Sijè Ruling Submission by Expatriating Citizen Dat Piblikasyon 12/31/1999
Nimewo 199952061 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 12/31/1999
Nimewo 199952060 UILC 104.02-00 Sijè Workmen's Compensation Dat Piblikasyon 12/31/1999
Nimewo 199952059 UILC 355.00-00 Sijè Distribution of Stock and Securities of a Controlled Corporation Dat Piblikasyon 12/31/1999
Nimewo 199952059 UILC 355.06-00 Sijè Device Dat Piblikasyon 12/31/1999
Nimewo 199952058 UILC 1361.05-00 Sijè Qualified Subchapter S Subsidiary Dat Piblikasyon 12/31/1999
Nimewo 199952058 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 12/31/1999
Nimewo 199952057 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 12/31/1999
Nimewo 199952056 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 12/31/1999
Nimewo 199952055 UILC 9100.09-00 Sijè Section 442; Accounting Periods Dat Piblikasyon 12/31/1999
Nimewo 199952054 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 12/31/1999