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 199938037 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 09/24/1999
Nimewo 199938036 UILC 162.00-00 Sijè Trade or Business (Deductible v. Not Deductible) Dat Piblikasyon 09/24/1999
Nimewo 199938035 UILC 1362.02-03 Sijè Passive Investment Income Dat Piblikasyon 09/24/1999
Nimewo 199938034 UILC 468A.04-02 Sijè Revised Schedules Dat Piblikasyon 09/24/1999
Nimewo 199938034 UILC 468A.03-04 Sijè Formulas or Other Methods Dat Piblikasyon 09/24/1999
Nimewo 199938033 UILC 468A.04-02 Sijè Revised Schedules Dat Piblikasyon 09/24/1999
Nimewo 199938033 UILC 468A.03-04 Sijè Formulas or Other Methods Dat Piblikasyon 09/24/1999
Nimewo 199938032 UILC 6041.03-00 Sijè Fixed or Determinable Gains, Profits, or Income Dat Piblikasyon 09/24/1999
Nimewo 199938031 UILC 9114.01-17 Sijè Artistes and Athletes Dat Piblikasyon 09/24/1999
Nimewo 199938030 UILC 6103.00-00 Sijè Confidentiality and Disclosure of Returns and Return Information Dat Piblikasyon 09/24/1999
Nimewo 199938029 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 09/24/1999
Nimewo 199938029 UILC 1361.00-00 Sijè Definitions Dat Piblikasyon 09/24/1999
Nimewo 199938028 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 09/24/1999
Nimewo 199938027 UILC 9100.22-00 Sijè Other Dat Piblikasyon 09/24/1999
Nimewo 199938027 UILC 1503.04-04 Sijè Dual Resident Corporation Dat Piblikasyon 09/24/1999
Nimewo 199938026 UILC 9100.22-00 Sijè Other Dat Piblikasyon 09/24/1999
Nimewo 199938026 UILC 953.06-00 Sijè Election by Foreign Insurance Company to be Treated as Domestic Corporation Dat Piblikasyon 09/24/1999
Nimewo 199938025 UILC 9100.18-00 Sijè Section 927; FSC Election Dat Piblikasyon 09/24/1999
Nimewo 199938024 UILC 2041.00-00 Sijè Powers of Appointment (Included v. Not Included in Gross Estate) Dat Piblikasyon 09/24/1999
Nimewo 199938023 UILC 855.01-00 Sijè General Rule Dat Piblikasyon 09/24/1999
Nimewo 199938023 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 09/24/1999
Nimewo 199938022 UILC 831.03-00 Sijè Whether Company Qualifies as Insurance Company Dat Piblikasyon 09/24/1999
Nimewo 199938021 UILC 355.00-00 Sijè Distribution of Stock and Securities of a Controlled Corporation Dat Piblikasyon 09/24/1999
Nimewo 199938021 UILC 355.01-00 Sijè Spin-Off Dat Piblikasyon 09/24/1999
Nimewo 199938021 UILC 368.04-00 Sijè Assets for Control of Transferee (Type "D") Dat Piblikasyon 09/24/1999