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 199947008 UILC 832.17-08 Sijè Special Rule for Overestimates Dat Piblikasyon 11/26/1999
Nimewo 199947007 UILC 461.09-01 Sijè Accrual Basis Dat Piblikasyon 11/26/1999
Nimewo 199947006 UILC 988.01-00 Sijè Definition of Section 988 Transaction and Other Terms Dat Piblikasyon 11/26/1999
Nimewo 199947005 UILC 274.01-00 Sijè Entertainment, Amusement, or Recreation Dat Piblikasyon 11/26/1999
Nimewo 199947004 UILC 66.01-00 Sijè Spouses Living Apart Dat Piblikasyon 11/26/1999
Nimewo 199947003 UILC 3121.01-12 Sijè Payment Under Employers' Plans for Retirement, Disability, Death, etc. Dat Piblikasyon 11/26/1999
Nimewo 199947002 UILC 419.12-02 Sijè Collectively Bargained Funds Dat Piblikasyon 11/26/1999
Nimewo 199947001 UILC 351.00-00 Sijè Transfer to Corporation Controlled by Transferor Dat Piblikasyon 11/26/1999
Nimewo 199946038 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 11/19/1999
Nimewo 199946037 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 11/19/1999
Nimewo 199946037 UILC 512.00-00 Sijè Unrelated Business Taxable Income (Taxable v. Not Taxable) Dat Piblikasyon 11/19/1999
Nimewo 199946036 UILC 501.03-11 Sijè Hospitals and Health Clinics (See Also 0501.06-03) Dat Piblikasyon 11/19/1999
Nimewo 199946035 UILC 468A.04-02 Sijè Revised Schedules Dat Piblikasyon 11/19/1999
Nimewo 199946035 UILC 468A.03-04 Sijè Formulas or Other Methods Dat Piblikasyon 11/19/1999
Nimewo 199946034 UILC 468A.04-02 Sijè Revised Schedules Dat Piblikasyon 11/19/1999
Nimewo 199946034 UILC 468A.03-04 Sijè Formulas or Other Methods Dat Piblikasyon 11/19/1999
Nimewo 199946033 UILC 1362.02-03 Sijè Passive Investment Income Dat Piblikasyon 11/19/1999
Nimewo 199946032 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 11/19/1999
Nimewo 199946031 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 11/19/1999
Nimewo 199946030 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 11/19/1999
Nimewo 199946029 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 11/19/1999
Nimewo 199946029 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 11/19/1999
Nimewo 199946028 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 11/19/1999
Nimewo 199946028 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 11/19/1999
Nimewo 199946027 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 11/19/1999