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 199947041 UILC 404.16-00 Sijè Dividend Paid Deduction for ESOPs Dat Piblikasyon 11/26/1999
Nimewo 199947040 UILC 107.00-00 Sijè Rental Value of Parsonage (Excluded v. Not Excluded) Dat Piblikasyon 11/26/1999
Nimewo 199947040 UILC 403.00-00 Sijè Taxation of Employee Annuities (Taxable v. Not Taxable) Dat Piblikasyon 11/26/1999
Nimewo 199947039 UILC 414.07-00 Sijè Governmental Plan Dat Piblikasyon 11/26/1999
Nimewo 199947038 UILC 4942.05-01 Sijè Active Conduct of Exempt Purpose Activities Dat Piblikasyon 11/26/1999
Nimewo 199947038 UILC 4944.03-00 Sijè Exception for Program-Related Investments Dat Piblikasyon 11/26/1999
Nimewo 199947037 UILC 401.00-00 Sijè Qualified Pension, Profit-Sharing, and Stock Bonus Plan Dat Piblikasyon 11/26/1999
Nimewo 199947036 UILC 408.02-01 Sijè Benefit Distributions Dat Piblikasyon 11/26/1999
Nimewo 199947036 UILC 408.03-00 Sijè Rollover Contributions Dat Piblikasyon 11/26/1999
Nimewo 199947035 UILC 4945.00-00 Sijè Excise Taxes on Taxable Expenditures Dat Piblikasyon 11/26/1999
Nimewo 199947034 UILC 2701.00-00 Sijè Special Valuation Rules for Transfers of Interests in Corporations or Partnerships Dat Piblikasyon 11/26/1999
Nimewo 199947033 UILC 338.01-02 Sijè Time in which Election must be made Dat Piblikasyon 11/26/1999
Nimewo 199947033 UILC 9100.07-00 Sijè Section 338(h)(1); Election Under Section 1.338(h)(10)-1T Dat Piblikasyon 11/26/1999
Nimewo 199947032 UILC 468A.04-02 Sijè Revised Schedules Dat Piblikasyon 11/26/1999
Nimewo 199947032 UILC 468A.03-04 Sijè Formulas or Other Methods Dat Piblikasyon 11/26/1999
Nimewo 199947031 UILC 1441.02-01 Sijè Fixed or Determinable Annual or Periodic Income Dat Piblikasyon 11/26/1999
Nimewo 199947031 UILC 1441.07-00 Sijè Reduced Rate or Exemption by Application of Tax Treaty Dat Piblikasyon 11/26/1999
Nimewo 199947031 UILC 1442.00-00 Sijè Withholding of Tax on Foreign Corporations (Required v. Not Required) Dat Piblikasyon 11/26/1999
Nimewo 199947030 UILC 985.01-00 Sijè Functional Currency of a QBU Dat Piblikasyon 11/26/1999
Nimewo 199947029 UILC 6041.08-00 Sijè Payments By United States Or A State Dat Piblikasyon 11/26/1999
Nimewo 199947029 UILC 6045.03-00 Sijè Real Estate Transactions Dat Piblikasyon 11/26/1999
Nimewo 199947028 UILC 863.00-00 Sijè Items Not Specified in Sections 861 or 862 Dat Piblikasyon 11/26/1999
Nimewo 199947027 UILC 9114.02-12 Sijè Royalties Dat Piblikasyon 11/26/1999
Nimewo 199947026 UILC 168.31-02 Sijè Definitions and Special Rules Dat Piblikasyon 11/26/1999
Nimewo 199947025 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 11/26/1999