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 199903024 UILC 831.03-00 Sijè Whether Company Qualifies as Insurance Company Dat Piblikasyon 01/22/1999
Nimewo 199903024 UILC 832.00-00 Sijè Insurance Company Taxable Income Dat Piblikasyon 01/22/1999
Nimewo 199903023 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 01/22/1999
Nimewo 199903022 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 01/22/1999
Nimewo 199903021 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 01/22/1999
Nimewo 199903020 UILC 101.01-02 Sijè Transfer for Consideration Dat Piblikasyon 01/22/1999
Nimewo 199903019 UILC 2518.00-00 Sijè Disclaimers Dat Piblikasyon 01/22/1999
Nimewo 199903019 UILC 2055.00-00 Sijè Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) Dat Piblikasyon 01/22/1999
Nimewo 199903018 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 01/22/1999
Nimewo 199903017 UILC 465.00-00 Sijè Deductions Limited to Amount at Risk Dat Piblikasyon 01/22/1999
Nimewo 199903017 UILC 752.00-00 Sijè Treatment of Certain Liabilities Dat Piblikasyon 01/22/1999
Nimewo 199903017 UILC 752.07-00 Sijè Sharing Non-recourse Liabilities Dat Piblikasyon 01/22/1999
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