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 199933005 UILC 446.03-00 Sijè Methods of Accounting (Permissible Method v. Not Permissible) Dat Piblikasyon 08/20/1999
Nimewo 199933004 UILC 6225.00-00 Sijè Assessments Made Only After Partnership Level Proceedings Are Completed Dat Piblikasyon 08/20/1999
Nimewo 199933004 UILC 6404.00-00 Sijè Abatements Dat Piblikasyon 08/20/1999
Nimewo 199933003 UILC 165.13-00 Sijè Abandonment Losses Dat Piblikasyon 08/20/1999
Nimewo 199933003 UILC 597.01-00 Sijè By Federal Savings and Loan Insurance Corp. Dat Piblikasyon 08/20/1999
Nimewo 199933002 UILC 2701.00-00 Sijè Special Valuation Rules for Transfers of Interests in Corporations or Partnerships Dat Piblikasyon 08/20/1999
Nimewo 199933001 UILC 1014.07-01 Sijè Value Determined on Date of Death Dat Piblikasyon 08/20/1999
Nimewo 199932056 UILC 266.01-00 Sijè Elections Dat Piblikasyon 08/13/1999
Nimewo 199932055 UILC 414.01-00 Sijè Service for Predecessor Employer Dat Piblikasyon 08/13/1999
Nimewo 199932054 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 08/13/1999
Nimewo 199932053 UILC 4982.00-00 Sijè Excise Tax on Undistributed Income of Regulated Investment Companies Dat Piblikasyon 08/13/1999
Nimewo 199932052 UILC 513.00-00 Sijè Unrelated v. Not Unrelated Trade or Business Dat Piblikasyon 08/13/1999
Nimewo 199932051 UILC 507.00-00 Sijè Termination of Private Foundation Status Dat Piblikasyon 08/13/1999
Nimewo 199932051 UILC 509.00-00 Sijè Private Foundation Defined Dat Piblikasyon 08/13/1999
Nimewo 199932051 UILC 4940.00-00 Sijè Excise Tax on Net Investment Income (Applicable v. Not Applicable) Dat Piblikasyon 08/13/1999
Nimewo 199932051 UILC 4941.04-00 Sijè Definition of Self-Dealing Dat Piblikasyon 08/13/1999
Nimewo 199932051 UILC 4942.03-05 Sijè Qualifying Distribution Dat Piblikasyon 08/13/1999
Nimewo 199932051 UILC 4943.00-00 Sijè Excise Taxes on Excess Business Holdings Dat Piblikasyon 08/13/1999
Nimewo 199932051 UILC 4944.00-00 Sijè Excise Tax on "Jeopardizing" Investments Dat Piblikasyon 08/13/1999
Nimewo 199932051 UILC 4945.04-06 Sijè Expenditure Responsibility Dat Piblikasyon 08/13/1999
Nimewo 199932051 UILC 6033.02-01 Sijè Private Foundation Dat Piblikasyon 08/13/1999
Nimewo 199932050 UILC 419.00-00 Sijè Treatment of Funded Welfare Benefit Plans Dat Piblikasyon 08/13/1999
Nimewo 199932050 UILC 512.00-00 Sijè Unrelated Business Taxable Income (Taxable v. Not Taxable) Dat Piblikasyon 08/13/1999
Nimewo 199932049 UILC 446.00-00 Sijè General Rule for Methods of Accounting (Permissible v. Not Permissible) Dat Piblikasyon 08/13/1999
Nimewo 199932048 UILC 6041.06-00 Sijè Exceptions Dat Piblikasyon 08/13/1999