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 199903041 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 01/22/1999
Nimewo 199903040 UILC 2503.00-00 Sijè Taxable Gifts (Annual Exclusion Allowed v. Not Allowed) Dat Piblikasyon 01/22/1999
Nimewo 199903040 UILC 2513.00-00 Sijè Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) Dat Piblikasyon 01/22/1999
Nimewo 199903040 UILC 2523.00-00 Sijè Gift to Spouse (Marital Deduction Allowed v. Not Allowed) Dat Piblikasyon 01/22/1999
Nimewo 199903039 UILC 104.02-00 Sijè Workmen's Compensation Dat Piblikasyon 01/22/1999
Nimewo 199903038 UILC 2053.02-00 Sijè Estimated Amounts Dat Piblikasyon 01/22/1999
Nimewo 199903037 UILC 83.08-00 Sijè Deduction by Employer Dat Piblikasyon 01/22/1999
Nimewo 199903037 UILC 404.10-00 Sijè Deferred Compensation Dat Piblikasyon 01/22/1999
Nimewo 199903037 UILC 1032.00-00 Sijè Exchange of Stock for Property (Recognition v. Nonrecognition) Dat Piblikasyon 01/22/1999
Nimewo 199903036 UILC 83.08-00 Sijè Deduction by Employer Dat Piblikasyon 01/22/1999
Nimewo 199903036 UILC 404.10-00 Sijè Deferred Compensation Dat Piblikasyon 01/22/1999
Nimewo 199903036 UILC 1032.00-00 Sijè Exchange of Stock for Property (Recognition v. Nonrecognition) Dat Piblikasyon 01/22/1999
Nimewo 199903035 UILC 174.05-02 Sijè From Amortization to Current Deduction Dat Piblikasyon 01/22/1999
Nimewo 199903034 UILC 115.00-00 Sijè Income of States, Municipalities, etc. Dat Piblikasyon 01/22/1999
Nimewo 199903033 UILC 9100.10-01 Sijè Accounting Methods Dat Piblikasyon 01/22/1999
Nimewo 199903032 UILC 457.00-00 Sijè Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations Dat Piblikasyon 01/22/1999
Nimewo 199903032 UILC 3121.16-00 Sijè Treatment of Certain Deferred Compensation and Salary Reduction Arrangements Dat Piblikasyon 01/22/1999
Nimewo 199903032 UILC 3401.01-00 Sijè Wages Subject to Withholding Dat Piblikasyon 01/22/1999
Nimewo 199903031 UILC 2056.07-03 Sijè Qualifying Interest Dat Piblikasyon 01/22/1999
Nimewo 199903030 UILC 162.26-00 Sijè Capital v. Expense Dat Piblikasyon 01/22/1999
Nimewo 199903029 UILC 51.07.00-00 Sijè LIENS: Filing Dat Piblikasyon 01/22/1999
Nimewo 199903029 UILC 51.07.09-00 Sijè LIENS: Filing: State law, effect of Dat Piblikasyon 01/22/1999
Nimewo 199903028 UILC 4371.00-00 Sijè Foreign Insurers Policies Tax (Taxable v. Not Taxable) Dat Piblikasyon 01/22/1999
Nimewo 199903027 UILC 856.04-00 Sijè Rents From Real Property Dat Piblikasyon 01/22/1999
Nimewo 199903026 UILC 101.00-00 Sijè Certain Death Benefits (Excluded v. Not Excluded From Gross Income) Dat Piblikasyon 01/22/1999