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 199945024 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 11/12/1999
Nimewo 199945023 UILC 6041.03-00 Sijè Fixed or Determinable Gains, Profits, or Income Dat Piblikasyon 11/12/1999
Nimewo 199945023 UILC 6045.00-00 Sijè Returns of Brokers Dat Piblikasyon 11/12/1999
Nimewo 199945023 UILC 6049.01-00 Sijè Reportable Interest Dat Piblikasyon 11/12/1999
Nimewo 199945022 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 11/12/1999
Nimewo 199945022 UILC 2501.00-00 Sijè Imposition of Gift Tax (Imposed v. Not Imposed) Dat Piblikasyon 11/12/1999
Nimewo 199945022 UILC 2041.00-00 Sijè Powers of Appointment (Included v. Not Included in Gross Estate) Dat Piblikasyon 11/12/1999
Nimewo 199945022 UILC 2514.00-00 Sijè Powers of Appointment (Transfer v. Not a Transfer) Dat Piblikasyon 11/12/1999
Nimewo 199945021 UILC 1361.00-00 Sijè Definitions Dat Piblikasyon 11/12/1999
Nimewo 199945021 UILC 1361.05-00 Sijè Qualified Subchapter S Subsidiary Dat Piblikasyon 11/12/1999
Nimewo 199945021 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 11/12/1999
Nimewo 199945020 UILC 851.01-00 Sijè Election to be Regulated Investment Company Dat Piblikasyon 11/12/1999
Nimewo 199945020 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 11/12/1999
Nimewo 199945019 UILC 1361.05-00 Sijè Qualified Subchapter S Subsidiary Dat Piblikasyon 11/12/1999
Nimewo 199945019 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 11/12/1999
Nimewo 199945019 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 11/12/1999
Nimewo 199945019 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 11/12/1999
Nimewo 199945018 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 11/12/1999
Nimewo 199945017 UILC 301.07-00 Sijè Constructive Dividend Dat Piblikasyon 11/12/1999
Nimewo 199945017 UILC 1368.01-00 Sijè Accumulated Adjustments Account Dat Piblikasyon 11/12/1999
Nimewo 199945017 UILC 1371.00-00 Sijè Coordination with Subchapter C Rules Dat Piblikasyon 11/12/1999
Nimewo 199945016 UILC 29.00-00 Sijè (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source Dat Piblikasyon 11/12/1999
Nimewo 199945015 UILC 61.00-00 Sijè Gross Income v. Not Gross Income Dat Piblikasyon 11/12/1999
Nimewo 199945015 UILC 83.00-00 Sijè Property Transferred in Connection With Performance of Services Dat Piblikasyon 11/12/1999
Nimewo 199945015 UILC 162.00-00 Sijè Trade or Business (Deductible v. Not Deductible) Dat Piblikasyon 11/12/1999