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.

  1. Enter a term in the Find box.
  2. Click the Search button.
jwenn Èd
Nimewo UILC Sijè Dat Piblikasyon
Nimewo 199909045 UILC 721.00-00 Sijè Nonrecognition of Gain or Loss on Contributions Dat Piblikasyon 03/05/1999
Nimewo 199909044 UILC 9999.98-00 Sijè Not Able to Identify Under Present List Dat Piblikasyon 03/05/1999
Nimewo 199909043 UILC 265.08-04 Sijè Exceptions for Certain Tax-Exempt Obligations Dat Piblikasyon 03/05/1999
Nimewo 199909042 UILC 1295.02-02 Sijè Retroactive Elections Dat Piblikasyon 03/05/1999
Nimewo 199909039 UILC 9999.98-00 Sijè Not Able to Identify Under Present List Dat Piblikasyon 03/05/1999
Nimewo 199909038 UILC 355.00-00 Sijè Distribution of Stock and Securities of a Controlled Corporation Dat Piblikasyon 03/05/1999
Nimewo 199909038 UILC 368.04-00 Sijè Assets for Control of Transferee (Type "D") Dat Piblikasyon 03/05/1999
Nimewo 199909037 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 03/05/1999
Nimewo 199909036 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 03/05/1999
Nimewo 199909035 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 03/05/1999
Nimewo 199909034 UILC 2632.01-00 Sijè Time and Manner of Allocation Dat Piblikasyon 03/05/1999
Nimewo 199909033 UILC 368.00-00 Sijè Definitions Relating to Corporate Reorganizations Dat Piblikasyon 03/05/1999
Nimewo 199909032 UILC 61.30-00 Sijè Assignments Dat Piblikasyon 03/05/1999
Nimewo 199909032 UILC 3406.07-00 Sijè Exceptions to Backup Withholding Dat Piblikasyon 03/05/1999
Nimewo 199909032 UILC 6049.03-00 Sijè Exceptions Dat Piblikasyon 03/05/1999
Nimewo 199909031 UILC 355.01-00 Sijè Spin-Off Dat Piblikasyon 03/05/1999
Nimewo 199909031 UILC 355.04-00 Sijè Business Purpose Dat Piblikasyon 03/05/1999
Nimewo 199909030 UILC 338.01-02 Sijè Time in which Election must be made Dat Piblikasyon 03/05/1999
Nimewo 199909030 UILC 9100.07-00 Sijè Section 338(h)(1); Election Under Section 1.338(h)(10)-1T Dat Piblikasyon 03/05/1999
Nimewo 199909029 UILC 355.01-00 Sijè Spin-Off Dat Piblikasyon 03/05/1999
Nimewo 199909028 UILC 1362.02-03 Sijè Passive Investment Income Dat Piblikasyon 03/05/1999
Nimewo 199909027 UILC 355.00-00 Sijè Distribution of Stock and Securities of a Controlled Corporation Dat Piblikasyon 03/05/1999
Nimewo 199909027 UILC 355.01-00 Sijè Spin-Off Dat Piblikasyon 03/05/1999
Nimewo 199909026 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 03/05/1999
Nimewo 199909026 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 03/05/1999