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 199935061 UILC 612.02-00 Sijè Allowable Capital Additions in Case of Mines Dat Piblikasyon 09/03/1999
Nimewo 199935060 UILC 451.00-00 Sijè General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) Dat Piblikasyon 09/03/1999
Nimewo 199935060 UILC 451.13-00 Sijè Prepaid and Advance Income Dat Piblikasyon 09/03/1999
Nimewo 199935060 UILC 451.15-00 Sijè Income From Sales Dat Piblikasyon 09/03/1999
Nimewo 199935060 UILC 451.19-00 Sijè Accrual Method Dat Piblikasyon 09/03/1999
Nimewo 199935059 UILC 50.00.00-00 Sijè LEVY Dat Piblikasyon 09/03/1999
Nimewo 199935058 UILC 9114.02-18 Sijè Pensions, Annuities, Alimony, and Child Support Dat Piblikasyon 09/03/1999
Nimewo 199935058 UILC 7701.21-20 Sijè Coordination with Income Tax Treaties Dat Piblikasyon 09/03/1999
Nimewo 199935057 UILC 9999.98-00 Sijè Not Able to Identify Under Present List Dat Piblikasyon 09/03/1999
Nimewo 199935056 UILC 09.08.00-00 Sijè BANKRUPTCY CODE CASES: Automatic stay (Sec. 362) Dat Piblikasyon 09/03/1999
Nimewo 199935055 UILC 408.08-00 Sijè Tax Treatment of Accounts and Annuities Dat Piblikasyon 09/03/1999
Nimewo 199935054 UILC 9999.98-00 Sijè Not Able to Identify Under Present List Dat Piblikasyon 09/03/1999
Nimewo 199935053 UILC 742.00-00 Sijè Basis of Transferee Partner's Interest Dat Piblikasyon 09/03/1999
Nimewo 199935053 UILC 705.02-00 Sijè Adjustments to Basis Dat Piblikasyon 09/03/1999
Nimewo 199935053 UILC 752.04-00 Sijè Sale or Exchange of an Interest Dat Piblikasyon 09/03/1999
Nimewo 199935052 UILC 338.00-00 Sijè Certain Stock Purchases Treated as Asset Acquisitions Dat Piblikasyon 09/03/1999
Nimewo 199935051 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 09/03/1999
Nimewo 199935050 UILC 368.08-01 Sijè Savings and Loan or Life Insurance Companies Dat Piblikasyon 09/03/1999
Nimewo 199935049 UILC 9100.09-00 Sijè Section 442; Accounting Periods Dat Piblikasyon 09/03/1999
Nimewo 199935048 UILC 877.01-00 Sijè Principal Purpose--the Avoidance of Tax Dat Piblikasyon 09/03/1999
Nimewo 199935047 UILC 678.01-01 Sijè Release or Modification of Power Dat Piblikasyon 09/03/1999
Nimewo 199935047 UILC 1361.03-01 Sijè Grantor Trusts Dat Piblikasyon 09/03/1999
Nimewo 199935046 UILC 678.01-01 Sijè Release or Modification of Power Dat Piblikasyon 09/03/1999
Nimewo 199935046 UILC 1361.03-01 Sijè Grantor Trusts Dat Piblikasyon 09/03/1999
Nimewo 199935045 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 09/03/1999