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 199902014 UILC 2056.07-00 Sijè Qualified Terminable Interest Property Dat Piblikasyon 01/15/1999
Nimewo 199902013 UILC 1502.20-00 Sijè Loss Disallowance Rule Dat Piblikasyon 01/15/1999
Nimewo 199902013 UILC 9100.21-00 Sijè Section 6(c)(3) of PL 97-354; Qualified Oil Corporation Dat Piblikasyon 01/15/1999
Nimewo 199902012 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 01/15/1999
Nimewo 199902011 UILC 355.05-00 Sijè Control Dat Piblikasyon 01/15/1999
Nimewo 199902010 UILC 468A.04-02 Sijè Revised Schedules Dat Piblikasyon 01/15/1999
Nimewo 199902009 UILC 561.00-00 Sijè Deduction v. Not a Deduction for Dividends Paid Dat Piblikasyon 01/15/1999
Nimewo 199902009 UILC 562.02-00 Sijè Distributions in Liquidation Dat Piblikasyon 01/15/1999
Nimewo 199902009 UILC 852.01-00 Sijè Investment Company Taxable Income Dat Piblikasyon 01/15/1999
Nimewo 199902008 UILC 704.01-02 Sijè Economic Effect Dat Piblikasyon 01/15/1999
Nimewo 199902008 UILC 704.01-04 Sijè Section 704(c) Considerations Dat Piblikasyon 01/15/1999
Nimewo 199902008 UILC 721.00-00 Sijè Nonrecognition of Gain or Loss on Contributions Dat Piblikasyon 01/15/1999
Nimewo 199902008 UILC 851.00-00 Sijè Definition of Regulated Investment Company Dat Piblikasyon 01/15/1999
Nimewo 199902008 UILC 7704.01-00 Sijè Meaning of Dat Piblikasyon 01/15/1999
Nimewo 199902007 UILC 174.05-01 Sijè From Current Deduction to Amortization Dat Piblikasyon 01/15/1999
Nimewo 199902006 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 01/15/1999
Nimewo 199902005 UILC 355.01-00 Sijè Spin-Off Dat Piblikasyon 01/15/1999
Nimewo 199902005 UILC 368.04-00 Sijè Assets for Control of Transferee (Type "D") Dat Piblikasyon 01/15/1999
Nimewo 199902004 UILC 368.06-00 Sijè Change in Identity, etc. (Type "F") Dat Piblikasyon 01/15/1999
Nimewo 199902003 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 01/15/1999
Nimewo 199902002 UILC 83.01-00 Sijè When Includible in Gross Income Dat Piblikasyon 01/15/1999
Nimewo 199902002 UILC 401.29-00 Sijè Cash or Deferred Arrangements Dat Piblikasyon 01/15/1999
Nimewo 199902002 UILC 404.00-00 Sijè Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) Dat Piblikasyon 01/15/1999
Nimewo 199902002 UILC 451.14-00 Sijè Constructive Receipt Dat Piblikasyon 01/15/1999
Nimewo 199902002 UILC 671.02-00 Sijè Persons Treated as Grantors Dat Piblikasyon 01/15/1999