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 199928012 UILC 457.05-00 Sijè Eligible Deferred Compensation Plan Defined Dat Piblikasyon 07/16/1999
Nimewo 199928012 UILC 457.12-01 Sijè Trusts Dat Piblikasyon 07/16/1999
Nimewo 199928011 UILC 115.02-00 Sijè Separate Entity v. Integral Part Dat Piblikasyon 07/16/1999
Nimewo 199928010 UILC 6031.08-00 Sijè Foreign Partnerships Dat Piblikasyon 07/16/1999
Nimewo 199928010 UILC 6231.03-00 Sijè Partnership Item Dat Piblikasyon 07/16/1999
Nimewo 199928010 UILC 6229.01-00 Sijè 3 Years Dat Piblikasyon 07/16/1999
Nimewo 199928010 UILC 6501.04-13 Sijè Partnership and Individual Partner Returns Dat Piblikasyon 07/16/1999
Nimewo 199928009 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 07/16/1999
Nimewo 199928008 UILC 877.00-00 Sijè Expatriation to Avoid Tax Dat Piblikasyon 07/16/1999
Nimewo 199928007 UILC 988.02-02 Sijè Debt Instruments Dat Piblikasyon 07/16/1999
Nimewo 199928006 UILC 9999.98-00 Sijè Not Able to Identify Under Present List Dat Piblikasyon 07/16/1999
Nimewo 199928005 UILC 9999.98-00 Sijè Not Able to Identify Under Present List Dat Piblikasyon 07/16/1999
Nimewo 199928004 UILC 9999.98-00 Sijè Not Able to Identify Under Present List Dat Piblikasyon 07/16/1999
Nimewo 199928003 UILC 1278.00-00 Sijè Definitions and Special Rules Dat Piblikasyon 07/16/1999
Nimewo 199928002 UILC 6511.00-00 Sijè Limitations on Credit or Refund (Barred v. Not Barred) Dat Piblikasyon 07/16/1999
Nimewo 199928001 UILC 446.04-1 Sijè Specialized Basis Dat Piblikasyon 07/16/1999
Nimewo 199927048 UILC 401.00-00 Sijè Qualified Pension, Profit-Sharing, and Stock Bonus Plan Dat Piblikasyon 07/09/1999
Nimewo 199927047 UILC 4945.04-00 Sijè Definition of Taxable Expenditure Dat Piblikasyon 07/09/1999
Nimewo 199927047 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 07/09/1999
Nimewo 199927047 UILC 4942.03-05 Sijè Qualifying Distribution Dat Piblikasyon 07/09/1999
Nimewo 199927046 UILC 4941.04-00 Sijè Definition of Self-Dealing Dat Piblikasyon 07/09/1999
Nimewo 199927045 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 07/09/1999
Nimewo 199927044 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 07/09/1999
Nimewo 199927043 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 07/09/1999
Nimewo 199927042 UILC 141.01-05 Sijè Business Use Defined Dat Piblikasyon 07/09/1999