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 201628016 UILC 884.01-00 Sijè Branch Profits Tax Dat Piblikasyon 07/08/2016
Nimewo 201628016 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 07/08/2016
Nimewo 201628015 UILC 565.00-00 Sijè Consent Dividends Dat Piblikasyon 07/08/2016
Nimewo 201628015 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 07/08/2016
Nimewo 201628014 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 07/08/2016
Nimewo 201628013 UILC 2642.00-00 Sijè Inclusion Ratio Dat Piblikasyon 07/08/2016
Nimewo 201628012 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 07/08/2016
Nimewo 201628012 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 07/08/2016
Nimewo 201628011 UILC 2056A.00-00 Sijè Qualified Domestic Trusts (Deductible v. Not Deductible) Dat Piblikasyon 07/08/2016
Nimewo 201628011 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 07/08/2016
Nimewo 201628010 UILC 2501.00-00 Sijè Imposition of Gift Tax (Imposed v. Not Imposed) Dat Piblikasyon 07/08/2016
Nimewo 201628010 UILC 2514.00-00 Sijè Powers of Appointment (Transfer v. Not a Transfer) Dat Piblikasyon 07/08/2016
Nimewo 201628010 UILC 671.02-00 Sijè Persons Treated as Grantors Dat Piblikasyon 07/08/2016
Nimewo 201628009 UILC 856.02-00 Sijè Investment Requirements Dat Piblikasyon 07/08/2016
Nimewo 201628008 UILC 1001.00-00 Sijè Determination of Amount of and Recognition of Gain or Loss Dat Piblikasyon 07/08/2016
Nimewo 201628008 UILC 2501.00-00 Sijè Imposition of Gift Tax (Imposed v. Not Imposed) Dat Piblikasyon 07/08/2016
Nimewo 201628008 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 07/08/2016
Nimewo 201628008 UILC 61.00-00 Sijè Gross Income v. Not Gross Income Dat Piblikasyon 07/08/2016
Nimewo 201628007 UILC 2632.00-00 Sijè Special Rules for Allocation of GST Exemption Dat Piblikasyon 07/08/2016
Nimewo 201628006 UILC 401.06-00 Sijè Required Distributions Dat Piblikasyon 07/08/2016
Nimewo 201628006 UILC 401.06-02 Sijè Employee Dies Before Entire Interest Distributed Dat Piblikasyon 07/08/2016
Nimewo 201628006 UILC 408.02-01 Sijè Benefit Distributions Dat Piblikasyon 07/08/2016
Nimewo 201628005 UILC 401.06-00 Sijè Required Distributions Dat Piblikasyon 07/08/2016
Nimewo 201628005 UILC 401.06-02 Sijè Employee Dies Before Entire Interest Distributed Dat Piblikasyon 07/08/2016
Nimewo 201628005 UILC 408.02-01 Sijè Benefit Distributions Dat Piblikasyon 07/08/2016