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 199944043 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 11/05/1999
Nimewo 199944042 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 11/05/1999
Nimewo 199944041 UILC 351.01-00 Sijè Control v. No Control by Transferor Dat Piblikasyon 11/05/1999
Nimewo 199944041 UILC 355.01-00 Sijè Spin-Off Dat Piblikasyon 11/05/1999
Nimewo 199944041 UILC 368.04-00 Sijè Assets for Control of Transferee (Type "D") Dat Piblikasyon 11/05/1999
Nimewo 199944040 UILC 451.13-01 Sijè Services (Rev. Rul. 71-21) Dat Piblikasyon 11/05/1999
Nimewo 199944039 UILC 9999.98-00 Sijè Not Able to Identify Under Present List Dat Piblikasyon 11/05/1999
Nimewo 199944038 UILC 2518.03-00 Sijè Undivided Portion of an Interest Dat Piblikasyon 11/05/1999
Nimewo 199944037 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 11/05/1999
Nimewo 199944036 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 11/05/1999
Nimewo 199944035 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 11/05/1999
Nimewo 199944034 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 11/05/1999
Nimewo 199944033 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 11/05/1999
Nimewo 199944032 UILC 3121.01-12 Sijè Payment Under Employers' Plans for Retirement, Disability, Death, etc. Dat Piblikasyon 11/05/1999
Nimewo 199944031 UILC 355.00-00 Sijè Distribution of Stock and Securities of a Controlled Corporation Dat Piblikasyon 11/05/1999
Nimewo 199944030 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 11/05/1999
Nimewo 199944029 UILC 1362.02-03 Sijè Passive Investment Income Dat Piblikasyon 11/05/1999
Nimewo 199944028 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 11/05/1999
Nimewo 199944027 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 11/05/1999
Nimewo 199944026 UILC 882.03-00 Sijè Return Required Dat Piblikasyon 11/05/1999
Nimewo 199944025 UILC 1042.02-00 Sijè Requirements Dat Piblikasyon 11/05/1999
Nimewo 199944024 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 11/05/1999
Nimewo 199944023 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 11/05/1999
Nimewo 199944022 UILC 6041.01-00 Sijè Persons Engaged in Trade or Business Dat Piblikasyon 11/05/1999
Nimewo 199944021 UILC 61.00-00 Sijè Gross Income v. Not Gross Income Dat Piblikasyon 11/05/1999