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 199941034 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 10/15/1999
Nimewo 199941033 UILC 83.11-00 Sijè Nonqualified Stock Options Dat Piblikasyon 10/15/1999
Nimewo 199941032 UILC 9100.22-00 Sijè Other Dat Piblikasyon 10/15/1999
Nimewo 199941032 UILC 1503.04-04 Sijè Dual Resident Corporation Dat Piblikasyon 10/15/1999
Nimewo 199941031 UILC 3231.01-00 Sijè Employers v. Not Employers Dat Piblikasyon 10/15/1999
Nimewo 199941030 UILC 457.01-00 Sijè Year of Inclusion in Gross Income Dat Piblikasyon 10/15/1999
Nimewo 199941030 UILC 457.05-00 Sijè Eligible Deferred Compensation Plan Defined Dat Piblikasyon 10/15/1999
Nimewo 199941030 UILC 457.12-02 Sijè Custodial Accounts and Contracts Dat Piblikasyon 10/15/1999
Nimewo 199941029 UILC 468.04-00 Sijè Revocation of Election, Separate Reserves Dat Piblikasyon 10/15/1999
Nimewo 199941029 UILC 468.03-00 Sijè Allocation for Property where Election not in Effect Dat Piblikasyon 10/15/1999
Nimewo 199941028 UILC 301.00-00 Sijè Distributions of Property Dat Piblikasyon 10/15/1999
Nimewo 199941028 UILC 332.00-00 Sijè Complete Liquidation of Subsidiaries Dat Piblikasyon 10/15/1999
Nimewo 199941028 UILC 355.01-00 Sijè Spin-Off Dat Piblikasyon 10/15/1999
Nimewo 199941028 UILC 368.05-00 Sijè Recapitalization (Type "E") Dat Piblikasyon 10/15/1999
Nimewo 199941027 UILC 301.00-00 Sijè Distributions of Property Dat Piblikasyon 10/15/1999
Nimewo 199941027 UILC 332.00-00 Sijè Complete Liquidation of Subsidiaries Dat Piblikasyon 10/15/1999
Nimewo 199941027 UILC 355.01-00 Sijè Spin-Off Dat Piblikasyon 10/15/1999
Nimewo 199941027 UILC 368.05-00 Sijè Recapitalization (Type "E") Dat Piblikasyon 10/15/1999
Nimewo 199941026 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 10/15/1999
Nimewo 199941025 UILC 338.00-00 Sijè Certain Stock Purchases Treated as Asset Acquisitions Dat Piblikasyon 10/15/1999
Nimewo 199941025 UILC 9100.07-00 Sijè Section 338(h)(1); Election Under Section 1.338(h)(10)-1T Dat Piblikasyon 10/15/1999
Nimewo 199941024 UILC 101.05-00 Sijè Flexible Premium Contracts Before 1985 Dat Piblikasyon 10/15/1999
Nimewo 199941024 UILC 7702.00-00 Sijè Life Insurance Contract Defined Dat Piblikasyon 10/15/1999
Nimewo 199941023 UILC 368.14-00 Sijè Transfer by Corporation in Title 11 Case (Type "G") Dat Piblikasyon 10/15/1999
Nimewo 199941023 UILC 381.00-00 Sijè Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) Dat Piblikasyon 10/15/1999