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 199952027 UILC 9100.28-00 Sijè Regulation Section 1.1502-20; Loss Disallowance Rule Dat Piblikasyon 12/31/1999
Nimewo 199952026 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 12/31/1999
Nimewo 199952025 UILC 332.01-00 Sijè Nonrecognition of Gain or Loss Dat Piblikasyon 12/31/1999
Nimewo 199952025 UILC 337.10-00 Sijè Section 332 Liquidations Dat Piblikasyon 12/31/1999
Nimewo 199952025 UILC 381.00-00 Sijè Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) Dat Piblikasyon 12/31/1999
Nimewo 199952025 UILC 1361.05-00 Sijè Qualified Subchapter S Subsidiary Dat Piblikasyon 12/31/1999
Nimewo 199952025 UILC 1374.00-00 Sijè Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) Dat Piblikasyon 12/31/1999
Nimewo 199952024 UILC 332.01-00 Sijè Nonrecognition of Gain or Loss Dat Piblikasyon 12/31/1999
Nimewo 199952024 UILC 337.10-00 Sijè Section 332 Liquidations Dat Piblikasyon 12/31/1999
Nimewo 199952024 UILC 381.00-00 Sijè Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) Dat Piblikasyon 12/31/1999
Nimewo 199952024 UILC 1361.05-00 Sijè Qualified Subchapter S Subsidiary Dat Piblikasyon 12/31/1999
Nimewo 199952024 UILC 1374.00-00 Sijè Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) Dat Piblikasyon 12/31/1999
Nimewo 199952023 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 12/31/1999
Nimewo 199952023 UILC 2032A.00-00 Sijè Valuation of Farm Real Property Dat Piblikasyon 12/31/1999
Nimewo 199952022 UILC 332.01-00 Sijè Nonrecognition of Gain or Loss Dat Piblikasyon 12/31/1999
Nimewo 199952022 UILC 337.10-00 Sijè Section 332 Liquidations Dat Piblikasyon 12/31/1999
Nimewo 199952022 UILC 381.00-00 Sijè Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) Dat Piblikasyon 12/31/1999
Nimewo 199952022 UILC 1361.05-00 Sijè Qualified Subchapter S Subsidiary Dat Piblikasyon 12/31/1999
Nimewo 199952022 UILC 1374.00-00 Sijè Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) Dat Piblikasyon 12/31/1999
Nimewo 199952021 UILC 332.01-00 Sijè Nonrecognition of Gain or Loss Dat Piblikasyon 12/31/1999
Nimewo 199952021 UILC 337.10-00 Sijè Section 332 Liquidations Dat Piblikasyon 12/31/1999
Nimewo 199952021 UILC 381.00-00 Sijè Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) Dat Piblikasyon 12/31/1999
Nimewo 199952021 UILC 1361.05-00 Sijè Qualified Subchapter S Subsidiary Dat Piblikasyon 12/31/1999
Nimewo 199952021 UILC 1374.00-00 Sijè Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) Dat Piblikasyon 12/31/1999
Nimewo 199952020 UILC 332.01-00 Sijè Nonrecognition of Gain or Loss Dat Piblikasyon 12/31/1999