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 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
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