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 199904012 UILC 1001.05-00 Sijè Fair Market Value of Property Dat Piblikasyon 01/29/1999
Nimewo 199904012 UILC 367.01-00 Sijè Transfer to Foreign Corporations Subject to Section 367(a) Dat Piblikasyon 01/29/1999
Nimewo 199904011 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 01/29/1999
Nimewo 199904010 UILC 355.00-00 Sijè Distribution of Stock and Securities of a Controlled Corporation Dat Piblikasyon 01/29/1999
Nimewo 199904010 UILC 355.01-00 Sijè Spin-Off Dat Piblikasyon 01/29/1999
Nimewo 199904009 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 01/29/1999
Nimewo 199904009 UILC 468B.06-00 Sijè Other Funds Dat Piblikasyon 01/29/1999
Nimewo 199904008 UILC 1362.01-02 Sijè Election After Termination Dat Piblikasyon 01/29/1999
Nimewo 199904007 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 01/29/1999
Nimewo 199904006 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 01/29/1999
Nimewo 199904005 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 01/29/1999
Nimewo 199904004 UILC 149.02-00 Sijè Federally Guaranteed Bond Not Exempt Dat Piblikasyon 01/29/1999
Nimewo 199904004 UILC 149.02-01 Sijè Exceptions Dat Piblikasyon 01/29/1999
Nimewo 199904003 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 01/29/1999
Nimewo 199904002 UILC 468A.04-02 Sijè Revised Schedules Dat Piblikasyon 01/29/1999
Nimewo 199904001 UILC 2041.08-00 Sijè Partial Release of Powers Dat Piblikasyon 01/29/1999
Nimewo 199904001 UILC 2514.00-00 Sijè Powers of Appointment (Transfer v. Not a Transfer) Dat Piblikasyon 01/29/1999
Nimewo 199904001 UILC 2601.03-01 Sijè Irrevocable Trusts Dat Piblikasyon 01/29/1999
Nimewo 199903052 UILC 414.07-00 Sijè Governmental Plan Dat Piblikasyon 01/22/1999
Nimewo 199903051 UILC 401.06-00 Sijè Required Distributions Dat Piblikasyon 01/22/1999
Nimewo 199903050 UILC 401.00-00 Sijè Qualified Pension, Profit-Sharing, and Stock Bonus Plan Dat Piblikasyon 01/22/1999
Nimewo 199903049 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 01/22/1999
Nimewo 199903048 UILC 367.03-00 Sijè Treatment of Transfers of Stock or Securities to Foreign Corporations Dat Piblikasyon 01/22/1999
Nimewo 199903047 UILC 9100.09-00 Sijè Section 442; Accounting Periods Dat Piblikasyon 01/22/1999
Nimewo 199903046 UILC 9100.09-00 Sijè Section 442; Accounting Periods Dat Piblikasyon 01/22/1999