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 199908016 UILC 7702.20-00 Sijè Correction of Errors Dat Piblikasyon 02/26/1999
Nimewo 199908016 UILC 7702A.00-00 Sijè Modified Endowment Contracts Dat Piblikasyon 02/26/1999
Nimewo 199908015 UILC 104.02-00 Sijè Workmen's Compensation Dat Piblikasyon 02/26/1999
Nimewo 199908014 UILC 2601.04-01 Sijè Wills or Revocable Trusts Executed Before October 22, 1986 Dat Piblikasyon 02/26/1999
Nimewo 199908013 UILC 72.00-00 Sijè Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) Dat Piblikasyon 02/26/1999
Nimewo 199908013 UILC 101.00-00 Sijè Certain Death Benefits (Excluded v. Not Excluded From Gross Income) Dat Piblikasyon 02/26/1999
Nimewo 199908013 UILC 264.00-00 Sijè Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) Dat Piblikasyon 02/26/1999
Nimewo 199908013 UILC 7702.00-00 Sijè Life Insurance Contract Defined Dat Piblikasyon 02/26/1999
Nimewo 199908013 UILC 7702.20-00 Sijè Correction of Errors Dat Piblikasyon 02/26/1999
Nimewo 199908013 UILC 7702A.00-00 Sijè Modified Endowment Contracts Dat Piblikasyon 02/26/1999
Nimewo 199908012 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 02/26/1999
Nimewo 199908011 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 02/26/1999
Nimewo 199908010 UILC 355.01-01 Sijè Split-Off Dat Piblikasyon 02/26/1999
Nimewo 199908010 UILC 368.04-00 Sijè Assets for Control of Transferee (Type "D") Dat Piblikasyon 02/26/1999
Nimewo 199908010 UILC 1362.02-03 Sijè Passive Investment Income Dat Piblikasyon 02/26/1999
Nimewo 199908009 UILC 2053.05-00 Sijè Administration Expenses in General Dat Piblikasyon 02/26/1999
Nimewo 199908008 UILC 1362.02-03 Sijè Passive Investment Income Dat Piblikasyon 02/26/1999
Nimewo 199908007 UILC 9100.22-00 Sijè Other Dat Piblikasyon 02/26/1999
Nimewo 199908007 UILC 1503.03-00 Sijè Dual Resident Corporations (Repealed in 1976) Dat Piblikasyon 02/26/1999
Nimewo 199908006 UILC 61.00-00 Sijè Gross Income v. Not Gross Income Dat Piblikasyon 02/26/1999
Nimewo 199908006 UILC 677.00-00 Sijè Income for Benefit of Grantor Dat Piblikasyon 02/26/1999
Nimewo 199908006 UILC 451.00-00 Sijè General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) Dat Piblikasyon 02/26/1999
Nimewo 199908005 UILC 108.00-00 Sijè Income From Discharge of Indebtedness Dat Piblikasyon 02/26/1999
Nimewo 199908005 UILC 1502.13-00 Sijè Intercompany Transactions Dat Piblikasyon 02/26/1999
Nimewo 199908005 UILC 1502.20-00 Sijè Loss Disallowance Rule Dat Piblikasyon 02/26/1999