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 199937030 UILC 754.02-00 Sijè Timeliness of Election Dat Piblikasyon 09/17/1999
Nimewo 199937029 UILC 877.01-00 Sijè Principal Purpose--the Avoidance of Tax Dat Piblikasyon 09/17/1999
Nimewo 199937028 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 09/17/1999
Nimewo 199937027 UILC 877.08-00 Sijè Ruling Submission by Expatriating Long-Term Resident Dat Piblikasyon 09/17/1999
Nimewo 199937026 UILC 2632.00-00 Sijè Special Rules for Allocation of GST Exemption Dat Piblikasyon 09/17/1999
Nimewo 199937025 UILC 355.00-00 Sijè Distribution of Stock and Securities of a Controlled Corporation Dat Piblikasyon 09/17/1999
Nimewo 199937024 UILC 42.14-01 Sijè Correction of Administrative Errors and Omissions Dat Piblikasyon 09/17/1999
Nimewo 199937023 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 09/17/1999
Nimewo 199937023 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 09/17/1999
Nimewo 199937022 UILC 168.07-00 Sijè Unadjusted Basis Dat Piblikasyon 09/17/1999
Nimewo 199937021 UILC 877.08-00 Sijè Ruling Submission by Expatriating Long-Term Resident Dat Piblikasyon 09/17/1999
Nimewo 199937020 UILC 172.01-00 Sijè Carryback and Carryover Dat Piblikasyon 09/17/1999
Nimewo 199937019 UILC 355.01-00 Sijè Spin-Off Dat Piblikasyon 09/17/1999
Nimewo 199937019 UILC 368.04-00 Sijè Assets for Control of Transferee (Type "D") Dat Piblikasyon 09/17/1999
Nimewo 199937018 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 09/17/1999
Nimewo 199937017 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 09/17/1999
Nimewo 199937016 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 09/17/1999
Nimewo 199937015 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 09/17/1999
Nimewo 199937014 UILC 355.00-00 Sijè Distribution of Stock and Securities of a Controlled Corporation Dat Piblikasyon 09/17/1999
Nimewo 199937013 UILC 1402.05-00 Sijè Ministers, Members of Religious Orders, Christian Science Practitioners (Election) Dat Piblikasyon 09/17/1999
Nimewo 199937013 UILC 3121.02-08 Sijè Services of Ministers or Members of an Order Dat Piblikasyon 09/17/1999
Nimewo 199937013 UILC 3401.02-01 Sijè Exclusions From Wages Dat Piblikasyon 09/17/1999
Nimewo 199937012 UILC 3121.04-01 Sijè Common Law Tests Dat Piblikasyon 09/17/1999
Nimewo 199937011 UILC 355.00-00 Sijè Distribution of Stock and Securities of a Controlled Corporation Dat Piblikasyon 09/17/1999
Nimewo 199937011 UILC 368.04-00 Sijè Assets for Control of Transferee (Type "D") Dat Piblikasyon 09/17/1999