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 199908060 UILC 661.00-00 Sijè Deduction for Estates and Trusts Accumulating Income or Distributing Corpus Dat Piblikasyon 02/26/1999
Nimewo 199908060 UILC 662.00-00 Sijè Inclusion of Amounts in Gross Income of Beneficiaries of Estates and TrustsAccumulating Income or Distributing Corpus Dat Piblikasyon 02/26/1999
Nimewo 199908060 UILC 2501.01-00 Sijè Gift v. Not a Gift Dat Piblikasyon 02/26/1999
Nimewo 199908060 UILC 2512.01-00 Sijè Valuation of Property in General Dat Piblikasyon 02/26/1999
Nimewo 199908059 UILC 404.16-00 Sijè Dividend Paid Deduction for ESOPs Dat Piblikasyon 02/26/1999
Nimewo 199908058 UILC 9999.98-00 Sijè Not Able to Identify Under Present List Dat Piblikasyon 02/26/1999
Nimewo 199908057 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 02/26/1999
Nimewo 199908056 UILC 507.00-00 Sijè Termination of Private Foundation Status Dat Piblikasyon 02/26/1999
Nimewo 199908056 UILC 4940.00-00 Sijè Excise Tax on Net Investment Income (Applicable v. Not Applicable) Dat Piblikasyon 02/26/1999
Nimewo 199908056 UILC 4941.00-00 Sijè Excise Taxes on Acts of Self-Dealing Dat Piblikasyon 02/26/1999
Nimewo 199908056 UILC 4942.00-00 Sijè Taxes on Failure to Distribute Income Dat Piblikasyon 02/26/1999
Nimewo 199908056 UILC 4943.00-00 Sijè Excise Taxes on Excess Business Holdings Dat Piblikasyon 02/26/1999
Nimewo 199908056 UILC 4944.00-00 Sijè Excise Tax on "Jeopardizing" Investments Dat Piblikasyon 02/26/1999
Nimewo 199908056 UILC 4945.00-00 Sijè Excise Taxes on Taxable Expenditures Dat Piblikasyon 02/26/1999
Nimewo 199908055 UILC 507.00-00 Sijè Termination of Private Foundation Status Dat Piblikasyon 02/26/1999
Nimewo 199908055 UILC 4940.00-00 Sijè Excise Tax on Net Investment Income (Applicable v. Not Applicable) Dat Piblikasyon 02/26/1999
Nimewo 199908055 UILC 4941.00-00 Sijè Excise Taxes on Acts of Self-Dealing Dat Piblikasyon 02/26/1999
Nimewo 199908055 UILC 4942.00-00 Sijè Taxes on Failure to Distribute Income Dat Piblikasyon 02/26/1999
Nimewo 199908055 UILC 4943.00-00 Sijè Excise Taxes on Excess Business Holdings Dat Piblikasyon 02/26/1999
Nimewo 199908055 UILC 4944.00-00 Sijè Excise Tax on "Jeopardizing" Investments Dat Piblikasyon 02/26/1999
Nimewo 199908055 UILC 4945.00-00 Sijè Excise Taxes on Taxable Expenditures Dat Piblikasyon 02/26/1999
Nimewo 199908054 UILC 4976.01-00 Sijè Disqualified Benefits Dat Piblikasyon 02/26/1999
Nimewo 199908053 UILC 507.05-00 Sijè Liability of Transferee Organizations Dat Piblikasyon 02/26/1999
Nimewo 199908053 UILC 4940.00-00 Sijè Excise Tax on Net Investment Income (Applicable v. Not Applicable) Dat Piblikasyon 02/26/1999
Nimewo 199908053 UILC 4941.00-00 Sijè Excise Taxes on Acts of Self-Dealing Dat Piblikasyon 02/26/1999