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.

  1. Enter a term in the Find box.
  2. Click the Search button.
jwenn Èd
Nimewo UILC Sijè Dat Piblikasyon
Nimewo 199949026 UILC 101.05-00 Sijè Flexible Premium Contracts Before 1985 Dat Piblikasyon 12/10/1999
Nimewo 199949026 UILC 7702.20-00 Sijè Correction of Errors Dat Piblikasyon 12/10/1999
Nimewo 199949025 UILC 2601.04-01 Sijè Wills or Revocable Trusts Executed Before October 22, 1986 Dat Piblikasyon 12/10/1999
Nimewo 199949024 UILC 355.03-00 Sijè Active Business Dat Piblikasyon 12/10/1999
Nimewo 199949024 UILC 355.03-01 Sijè Five-Year Requirement Dat Piblikasyon 12/10/1999
Nimewo 199949023 UILC 2518.00-00 Sijè Disclaimers Dat Piblikasyon 12/10/1999
Nimewo 199949023 UILC 2056.00-00 Sijè Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) Dat Piblikasyon 12/10/1999
Nimewo 199949022 UILC 9100.09-00 Sijè Section 442; Accounting Periods Dat Piblikasyon 12/10/1999
Nimewo 199949022 UILC 444.03-00 Sijè Procedural Requirements for Making Election Dat Piblikasyon 12/10/1999
Nimewo 199949021 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 12/10/1999
Nimewo 199949020 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 12/10/1999
Nimewo 199949019 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 12/10/1999
Nimewo 199949018 UILC 1361.03-02 Sijè Qualified Subchapter S Trusts Dat Piblikasyon 12/10/1999
Nimewo 199949017 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 12/10/1999
Nimewo 199949016 UILC 168.00-00 Sijè Modified Accelerated Cost Recovery System Dat Piblikasyon 12/10/1999
Nimewo 199949016 UILC 168.20-00 Sijè Classification of Property Dat Piblikasyon 12/10/1999
Nimewo 199949016 UILC 168.20-02 Sijè Asset Classes Dat Piblikasyon 12/10/1999
Nimewo 199949015 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 12/10/1999
Nimewo 199949014 UILC 162.36-04 Sijè Performance-Based Compensation Dat Piblikasyon 12/10/1999
Nimewo 199949013 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 12/10/1999
Nimewo 199949012 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 12/10/1999
Nimewo 199949011 UILC 1504.00-00 Sijè Definitions Dat Piblikasyon 12/10/1999
Nimewo 199949011 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 12/10/1999
Nimewo 199949010 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 12/10/1999
Nimewo 199949009 UILC 280G.01-00 Sijè Definitions Dat Piblikasyon 12/10/1999