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 199905020 UILC 9999.98-00 Sijè Not Able to Identify Under Present List Dat Piblikasyon 02/05/1999
Nimewo 199905018 UILC 848.00-00 Sijè Capitalization of Policy Acquisition Expenses Dat Piblikasyon 02/05/1999
Nimewo 199905017 UILC 1502.00-00 Sijè Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) Dat Piblikasyon 02/05/1999
Nimewo 199905016 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 02/05/1999
Nimewo 199905015 UILC 72.21-00 Sijè Annuity Contracts Not Held By Natural Persons Dat Piblikasyon 02/05/1999
Nimewo 199905014 UILC 936.03-05 Sijè Profit Split Election Dat Piblikasyon 02/05/1999
Nimewo 199905013 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 02/05/1999
Nimewo 199905012 UILC 280G.01-00 Sijè Definitions Dat Piblikasyon 02/05/1999
Nimewo 199905011 UILC 1361.03-02 Sijè Qualified Subchapter S Trusts Dat Piblikasyon 02/05/1999
Nimewo 199905010 UILC 101.00-00 Sijè Certain Death Benefits (Excluded v. Not Excluded From Gross Income) Dat Piblikasyon 02/05/1999
Nimewo 199905010 UILC 2035.00-00 Sijè Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death Dat Piblikasyon 02/05/1999
Nimewo 199905010 UILC 2503.03-01 Sijè Unrestricted Right to Immediate Use, Possession, or Enjoyment of Property Dat Piblikasyon 02/05/1999
Nimewo 199905009 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 02/05/1999
Nimewo 199905009 UILC 2632.01-00 Sijè Time and Manner of Allocation Dat Piblikasyon 02/05/1999
Nimewo 199905008 UILC 357.01-00 Sijè Tax Avoidance Purpose v. No Avoidance Purpose Dat Piblikasyon 02/05/1999
Nimewo 199905007 UILC 301.00-00 Sijè Distributions of Property Dat Piblikasyon 02/05/1999
Nimewo 199905006 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 02/05/1999
Nimewo 199905005 UILC 871.00-00 Sijè Tax on Nonresident Alien Individuals Dat Piblikasyon 02/05/1999
Nimewo 199905005 UILC 1441.00-00 Sijè Withholding of Tax on Nonresident Aliens (Required v. Not Required) Dat Piblikasyon 02/05/1999
Nimewo 199905005 UILC 1463.00-00 Sijè Tax Paid by Recipient of Income Dat Piblikasyon 02/05/1999
Nimewo 199905005 UILC 6651.00-00 Sijè Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) Dat Piblikasyon 02/05/1999
Nimewo 199905005 UILC 6656.00-00 Sijè Failure to Make Deposit of Taxes (Penalty v. No Penalty) Dat Piblikasyon 02/05/1999
Nimewo 199905003 UILC 83.12-00 Sijè Property Dat Piblikasyon 02/05/1999
Nimewo 199905003 UILC 403.02-00 Sijè Nonqualified Annuities Dat Piblikasyon 02/05/1999
Nimewo 199905003 UILC 451.14-04 Sijè Compensation Dat Piblikasyon 02/05/1999