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 199952053 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 12/31/1999
Nimewo 199952053 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 12/31/1999
Nimewo 199952052 UILC 877.08-00 Sijè Ruling Submission by Expatriating Long-Term Resident Dat Piblikasyon 12/31/1999
Nimewo 199952051 UILC 877.08-00 Sijè Ruling Submission by Expatriating Long-Term Resident Dat Piblikasyon 12/31/1999
Nimewo 199952050 UILC 355.00-00 Sijè Distribution of Stock and Securities of a Controlled Corporation Dat Piblikasyon 12/31/1999
Nimewo 199952050 UILC 355.04-00 Sijè Business Purpose Dat Piblikasyon 12/31/1999
Nimewo 199952049 UILC 115.00-00 Sijè Income of States, Municipalities, etc. Dat Piblikasyon 12/31/1999
Nimewo 199952048 UILC 3401.04-01 Sijè Employer v. Not an Employer Dat Piblikasyon 12/31/1999
Nimewo 199952048 UILC 3121.16-02 Sijè Nonqualified Deferred Compensation Plans Dat Piblikasyon 12/31/1999
Nimewo 199952047 UILC 162.04-02 Sijè Insurance Dat Piblikasyon 12/31/1999
Nimewo 199952046 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 12/31/1999
Nimewo 199952045 UILC 457.01-00 Sijè Year of Inclusion in Gross Income Dat Piblikasyon 12/31/1999
Nimewo 199952045 UILC 457.05-00 Sijè Eligible Deferred Compensation Plan Defined Dat Piblikasyon 12/31/1999
Nimewo 199952044 UILC 2055.12-07 Sijè Guaranteed Annuity Lead Interest Dat Piblikasyon 12/31/1999
Nimewo 199952044 UILC 2055.12-10 Sijè Reformations of Nonqualifying Interests Dat Piblikasyon 12/31/1999
Nimewo 199952043 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 12/31/1999
Nimewo 199952042 UILC 457.01-00 Sijè Year of Inclusion in Gross Income Dat Piblikasyon 12/31/1999
Nimewo 199952042 UILC 457.05-00 Sijè Eligible Deferred Compensation Plan Defined Dat Piblikasyon 12/31/1999
Nimewo 199952041 UILC 877.03-00 Sijè Alternative Tax Dat Piblikasyon 12/31/1999
Nimewo 199952041 UILC 351.00-00 Sijè Transfer to Corporation Controlled by Transferor Dat Piblikasyon 12/31/1999
Nimewo 199952041 UILC 357.00-00 Sijè Assumption of Liability (Gain Recognized v. Not Recognized) Dat Piblikasyon 12/31/1999
Nimewo 199952041 UILC 367.03-14 Sijè Failure to Comply Dat Piblikasyon 12/31/1999
Nimewo 199952041 UILC 482.01-00 Sijè Organization, Trade or Business Dat Piblikasyon 12/31/1999
Nimewo 199952041 UILC 482.15-00 Sijè Sham Transaction Dat Piblikasyon 12/31/1999
Nimewo 199952041 UILC 1491.01-00 Sijè Transfer by a United States Citizen or Resident, or by a Domestic Corporation or Partnership, or by an Estate or Trust Dat Piblikasyon 12/31/1999