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 199946026 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 11/19/1999
Nimewo 199946025 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 11/19/1999
Nimewo 199946024 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 11/19/1999
Nimewo 199946023 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 11/19/1999
Nimewo 199946022 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 11/19/1999
Nimewo 199946021 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 11/19/1999
Nimewo 199946020 UILC 4371.00-00 Sijè Foreign Insurers Policies Tax (Taxable v. Not Taxable) Dat Piblikasyon 11/19/1999
Nimewo 199946019 UILC 877.01-00 Sijè Principal Purpose--the Avoidance of Tax Dat Piblikasyon 11/19/1999
Nimewo 199946018 UILC 332.00-00 Sijè Complete Liquidation of Subsidiaries Dat Piblikasyon 11/19/1999
Nimewo 199946018 UILC 351.00-00 Sijè Transfer to Corporation Controlled by Transferor Dat Piblikasyon 11/19/1999
Nimewo 199946018 UILC 355.01-00 Sijè Spin-Off Dat Piblikasyon 11/19/1999
Nimewo 199946018 UILC 367.40-00 Sijè Treatment of Distribution Described in Section 367(e) Dat Piblikasyon 11/19/1999
Nimewo 199946018 UILC 368.04-00 Sijè Assets for Control of Transferee (Type "D") Dat Piblikasyon 11/19/1999
Nimewo 199946018 UILC 367.40-00 Sijè Treatment of Distribution Described in Section 367(e) Dat Piblikasyon 11/19/1999
Nimewo 199946018 UILC 332.00-00 Sijè Complete Liquidation of Subsidiaries Dat Piblikasyon 11/19/1999
Nimewo 199946017 UILC 9100.09-00 Sijè Section 442; Accounting Periods Dat Piblikasyon 11/19/1999
Nimewo 199946016 UILC 9100.09-00 Sijè Section 442; Accounting Periods Dat Piblikasyon 11/19/1999
Nimewo 199946015 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 11/19/1999
Nimewo 199946014 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 11/19/1999
Nimewo 199946013 UILC 338.00-00 Sijè Certain Stock Purchases Treated as Asset Acquisitions Dat Piblikasyon 11/19/1999
Nimewo 199946013 UILC 9100.06-00 Sijè Section 338(g); Election Under Section 1.338-1T(c)(1) Dat Piblikasyon 11/19/1999
Nimewo 199946012 UILC 43.02-01 Sijè Tertiary Recovery Method Dat Piblikasyon 11/19/1999
Nimewo 199946011 UILC 355.01-01 Sijè Split-Off Dat Piblikasyon 11/19/1999
Nimewo 199946010 UILC 1502.77-00 Sijè Common Parent Agent for Subsidiaries Dat Piblikasyon 11/19/1999
Nimewo 199946010 UILC 6213.08-00 Sijè Waiver of Restrictions Dat Piblikasyon 11/19/1999