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 199930036 UILC 1001.00-00 Sijè Determination of Amount of and Recognition of Gain or Loss Dat Piblikasyon 07/30/1999
Nimewo 199930036 UILC 643.00-00 Sijè Definitions Applicable to Subparts A, B, C, and D Dat Piblikasyon 07/30/1999
Nimewo 199930036 UILC 4941.00-00 Sijè Excise Taxes on Acts of Self-Dealing Dat Piblikasyon 07/30/1999
Nimewo 199930035 UILC 1361.00-00 Sijè Definitions Dat Piblikasyon 07/30/1999
Nimewo 199930034 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 07/30/1999
Nimewo 199930033 UILC 338.00-00 Sijè Certain Stock Purchases Treated as Asset Acquisitions Dat Piblikasyon 07/30/1999
Nimewo 199930033 UILC 9100.06-00 Sijè Section 338(g); Election Under Section 1.338-1T(c)(1) Dat Piblikasyon 07/30/1999
Nimewo 199930032 UILC 9100.09-00 Sijè Section 442; Accounting Periods Dat Piblikasyon 07/30/1999
Nimewo 199930031 UILC 6601.02-01 Sijè Starting Date (Avon Products) Dat Piblikasyon 07/30/1999
Nimewo 199930030 UILC 61.00-00 Sijè Gross Income v. Not Gross Income Dat Piblikasyon 07/30/1999
Nimewo 199930030 UILC 61.03-00 Sijè Loan or Mortgage v. Sale Dat Piblikasyon 07/30/1999
Nimewo 199930030 UILC 61.43-00 Sijè Form v. Substance Dat Piblikasyon 07/30/1999
Nimewo 199930030 UILC 451.01-00 Sijè Annual Theory Dat Piblikasyon 07/30/1999
Nimewo 199930029 UILC 2601.03-01 Sijè Irrevocable Trusts Dat Piblikasyon 07/30/1999
Nimewo 199930028 UILC 115.00-00 Sijè Income of States, Municipalities, etc. Dat Piblikasyon 07/30/1999
Nimewo 199930027 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 07/30/1999
Nimewo 199930026 UILC 2041.02-00 Sijè Post-1942 Powers Dat Piblikasyon 07/30/1999
Nimewo 199930026 UILC 2041.12-00 Sijè Effect of State Laws Dat Piblikasyon 07/30/1999
Nimewo 199930025 UILC 1361.01-04 Sijè More than One Class of Stock Dat Piblikasyon 07/30/1999
Nimewo 199930024 UILC 856.04-00 Sijè Rents From Real Property Dat Piblikasyon 07/30/1999
Nimewo 199930023 UILC 1362.02-03 Sijè Passive Investment Income Dat Piblikasyon 07/30/1999
Nimewo 199930022 UILC 9100.22-00 Sijè Other Dat Piblikasyon 07/30/1999
Nimewo 199930022 UILC 1503.04-04 Sijè Dual Resident Corporation Dat Piblikasyon 07/30/1999
Nimewo 199930021 UILC 83.13-00 Sijè Rabbi Trusts Dat Piblikasyon 07/30/1999
Nimewo 199930021 UILC 671.02-00 Sijè Persons Treated as Grantors Dat Piblikasyon 07/30/1999