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 199937042 UILC 72.07-00 Sijè Amounts Not Receivable as Annuities Dat Piblikasyon 09/17/1999
Nimewo 199937042 UILC 72.22-02 Sijè Certain Distributions Not Subject to 10 Percent Additional Tax Dat Piblikasyon 09/17/1999
Nimewo 199937041 UILC 911.08-01 Sijè Definition of Employee Dat Piblikasyon 09/17/1999
Nimewo 199937040 UILC 61.00-00 Sijè Gross Income v. Not Gross Income Dat Piblikasyon 09/17/1999
Nimewo 199937040 UILC 61.03-00 Sijè Loan or Mortgage v. Sale Dat Piblikasyon 09/17/1999
Nimewo 199937040 UILC 61.43-00 Sijè Form v. Substance Dat Piblikasyon 09/17/1999
Nimewo 199937040 UILC 451.01-00 Sijè Annual Theory Dat Piblikasyon 09/17/1999
Nimewo 199937039 UILC 6109.06-00 Sijè ITIN; IRS Individual Taxpayer Identification Number Dat Piblikasyon 09/17/1999
Nimewo 199937038 UILC 954.02-05 Sijè Sale or Exchange of Property Dat Piblikasyon 09/17/1999
Nimewo 199937037 UILC 1362.02-03 Sijè Passive Investment Income Dat Piblikasyon 09/17/1999
Nimewo 199937036 UILC 851.00-00 Sijè Definition of Regulated Investment Company Dat Piblikasyon 09/17/1999
Nimewo 199937036 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 09/17/1999
Nimewo 199937035 UILC 4251.00-00 Sijè Communications Tax (Taxable v. Not Taxable) Dat Piblikasyon 09/17/1999
Nimewo 199937034 UILC 1362.02-03 Sijè Passive Investment Income Dat Piblikasyon 09/17/1999
Nimewo 199937034 UILC 1375.00-00 Sijè Tax Imposed On Certain Passive Investment Income Dat Piblikasyon 09/17/1999
Nimewo 199937033 UILC 355.01-00 Sijè Spin-Off Dat Piblikasyon 09/17/1999
Nimewo 199937033 UILC 355.01-01 Sijè Split-Off Dat Piblikasyon 09/17/1999
Nimewo 199937033 UILC 368.04-00 Sijè Assets for Control of Transferee (Type "D") Dat Piblikasyon 09/17/1999
Nimewo 199937033 UILC 367.00-00 Sijè Foreign Corporations Dat Piblikasyon 09/17/1999
Nimewo 199937033 UILC 305.01-00 Sijè Stock Dividends Dat Piblikasyon 09/17/1999
Nimewo 199937032 UILC 585.00-00 Sijè Reserves for Losses on Loans of Banks Dat Piblikasyon 09/17/1999
Nimewo 199937032 UILC 593.00-00 Sijè Reserves for Losses on Loans--Mutual Savings Banks, etc. (Allowable v. Not Allowable) Dat Piblikasyon 09/17/1999
Nimewo 199937031 UILC 162.25-18 Sijè Expenses of Another Individual or Entity Dat Piblikasyon 09/17/1999
Nimewo 199937031 UILC 446.15-02 Sijè Expense Dat Piblikasyon 09/17/1999
Nimewo 199937030 UILC 9100.15-00 Sijè Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property Dat Piblikasyon 09/17/1999