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 199931004 UILC 924.01-00 Sijè Definition of Foreign Trading Gross Receipts Dat Piblikasyon 08/06/1999
Nimewo 199931003 UILC 355.01-00 Sijè Spin-Off Dat Piblikasyon 08/06/1999
Nimewo 199931003 UILC 355.01-01 Sijè Split-Off Dat Piblikasyon 08/06/1999
Nimewo 199931003 UILC 368.04-00 Sijè Assets for Control of Transferee (Type "D") Dat Piblikasyon 08/06/1999
Nimewo 199931002 UILC 1031.00-00 Sijè Exchange of Property Held for Productive Use or Investment Dat Piblikasyon 08/06/1999
Nimewo 199931001 UILC 6103.00-00 Sijè Confidentiality and Disclosure of Returns and Return Information Dat Piblikasyon 08/06/1999
Nimewo 199930052 UILC 402.08-05 Sijè By a Surviving Spouse Dat Piblikasyon 07/30/1999
Nimewo 199930052 UILC 4974.00-00 Sijè Excise Tax on Certain Accumulations in Qualified Retirement Plans Dat Piblikasyon 07/30/1999
Nimewo 199930051 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 07/30/1999
Nimewo 199930051 UILC 4945.04-05 Sijè Grants to Organizations Dat Piblikasyon 07/30/1999
Nimewo 199930051 UILC 501.03-23 Sijè Schools, Colleges, etc. Dat Piblikasyon 07/30/1999
Nimewo 199930050 UILC 507.00-00 Sijè Termination of Private Foundation Status Dat Piblikasyon 07/30/1999
Nimewo 199930050 UILC 509.00-00 Sijè Private Foundation Defined Dat Piblikasyon 07/30/1999
Nimewo 199930050 UILC 4940.00-00 Sijè Excise Tax on Net Investment Income (Applicable v. Not Applicable) Dat Piblikasyon 07/30/1999
Nimewo 199930050 UILC 4941.04-00 Sijè Definition of Self-Dealing Dat Piblikasyon 07/30/1999
Nimewo 199930050 UILC 4942.03-05 Sijè Qualifying Distribution Dat Piblikasyon 07/30/1999
Nimewo 199930050 UILC 4944.00-00 Sijè Excise Tax on "Jeopardizing" Investments Dat Piblikasyon 07/30/1999
Nimewo 199930050 UILC 4945.04-06 Sijè Expenditure Responsibility Dat Piblikasyon 07/30/1999
Nimewo 199930050 UILC 6033.02-01 Sijè Private Foundation Dat Piblikasyon 07/30/1999
Nimewo 199930049 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 07/30/1999
Nimewo 199930048 UILC 4941.04-00 Sijè Definition of Self-Dealing Dat Piblikasyon 07/30/1999
Nimewo 199930047 UILC 4945.00-00 Sijè Excise Taxes on Taxable Expenditures Dat Piblikasyon 07/30/1999
Nimewo 199930046 UILC 414.07-00 Sijè Governmental Plan Dat Piblikasyon 07/30/1999
Nimewo 199930045 UILC 414.07-00 Sijè Governmental Plan Dat Piblikasyon 07/30/1999
Nimewo 199930044 UILC 1271.01-00 Sijè Retirement - Sale or Exchange Dat Piblikasyon 07/30/1999