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 199903016 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 01/22/1999
Nimewo 199903015 UILC 2055.00-00 Sijè Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) Dat Piblikasyon 01/22/1999
Nimewo 199903014 UILC 355.01-01 Sijè Split-Off Dat Piblikasyon 01/22/1999
Nimewo 199903014 UILC 368.04-00 Sijè Assets for Control of Transferee (Type "D") Dat Piblikasyon 01/22/1999
Nimewo 199903013 UILC 351.00-00 Sijè Transfer to Corporation Controlled by Transferor Dat Piblikasyon 01/22/1999
Nimewo 199903013 UILC 751.00-00 Sijè Unrealized Receivables and Inventory Items Dat Piblikasyon 01/22/1999
Nimewo 199903012 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 01/22/1999
Nimewo 199903011 UILC 9100.22-00 Sijè Other Dat Piblikasyon 01/22/1999
Nimewo 199903011 UILC 1503.03-00 Sijè Dual Resident Corporations (Repealed in 1976) Dat Piblikasyon 01/22/1999
Nimewo 199903010 UILC 29.00-00 Sijè (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source Dat Piblikasyon 01/22/1999
Nimewo 199903009 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 01/22/1999
Nimewo 199903008 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 01/22/1999
Nimewo 199903007 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 01/22/1999
Nimewo 199903006 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 01/22/1999
Nimewo 199903005 UILC 42.10-00 Sijè Recapture of Credit Dat Piblikasyon 01/22/1999
Nimewo 199903004 UILC 42.14-00 Sijè Secretary's Authority to Provide Regulations Dat Piblikasyon 01/22/1999
Nimewo 199903003 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 01/22/1999
Nimewo 199903002 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 01/22/1999
Nimewo 199903001 UILC 2055.12-10 Sijè Reformations of Nonqualifying Interests Dat Piblikasyon 01/22/1999
Nimewo 199903001 UILC 664.03-01 Sijè Charitable Remainder Annuity Trust Dat Piblikasyon 01/22/1999
Nimewo 199902018 UILC 9999.98-00 Sijè Not Able to Identify Under Present List Dat Piblikasyon 01/15/1999
Nimewo 199902017 UILC 414.09-00 Sijè Certain Employee Contributions Dat Piblikasyon 01/15/1999
Nimewo 199902016 UILC 501.09-01 Sijè Permissible Benefits Dat Piblikasyon 01/15/1999
Nimewo 199902015 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 01/15/1999
Nimewo 199902014 UILC 2056.07-00 Sijè Qualified Terminable Interest Property Dat Piblikasyon 01/15/1999