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 201625021 UILC 402.00-00 Sijè Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) Dat Piblikasyon 06/17/2016
Nimewo 201625020 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 06/17/2016
Nimewo 201625019 UILC 4976.00-00 Sijè Taxes with Respect to Funded Welfare Benefit Plans Dat Piblikasyon 06/17/2016
Nimewo 201625019 UILC 4976.01-00 Sijè Disqualified Benefits Dat Piblikasyon 06/17/2016
Nimewo 201625019 UILC 61.44-00 Sijè Recovery of Items Previously Deducted--Tax Benefit Dat Piblikasyon 06/17/2016
Nimewo 201625019 UILC 111.00-00 Sijè Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) Dat Piblikasyon 06/17/2016
Nimewo 201625018 UILC 501.09-00 Sijè Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) Dat Piblikasyon 06/17/2016
Nimewo 201625018 UILC 501.09-03 Sijè Inurement Dat Piblikasyon 06/17/2016
Nimewo 201625017 UILC 6611.00-00 Sijè Interest on Overpayments (Interest v. No Interest) Dat Piblikasyon 06/17/2016
Nimewo 201625017 UILC 6611.04-00 Sijè Interest on Refunds Dat Piblikasyon 06/17/2016
Nimewo 201625017 UILC 6611.07-00 Sijè Exception for Refunds Within 45 Days Dat Piblikasyon 06/17/2016
Nimewo 201625016 UILC 6061.00-00 Sijè Signing of Returns and Other Documents Dat Piblikasyon 06/17/2016
Nimewo 201625016 UILC 6065.00-00 Sijè Verification of Returns Dat Piblikasyon 06/17/2016
Nimewo 201625015 UILC 6011.06-01 Sijè Magnetic Media Dat Piblikasyon 06/17/2016
Nimewo 201625014 UILC 6532.01-00 Sijè Erroneous Refund Recovery Dat Piblikasyon 06/17/2016
Nimewo 201625013 UILC 355.01-01 Sijè Split-Off Dat Piblikasyon 06/17/2016
Nimewo 201625013 UILC 355.02-00 Sijè Non Pro Rata Distributions, etc. Dat Piblikasyon 06/17/2016
Nimewo 201625013 UILC 355.03-00 Sijè Active Business Dat Piblikasyon 06/17/2016
Nimewo 201625013 UILC 368.01-00 Sijè Statutory Merger or Consolidation (Type "A") Dat Piblikasyon 06/17/2016
Nimewo 201625013 UILC 368.08-08 Sijè Transfers to Controlled Corporations Dat Piblikasyon 06/17/2016
Nimewo 201625012 UILC 355.01-01 Sijè Split-Off Dat Piblikasyon 06/17/2016
Nimewo 201625012 UILC 355.02-00 Sijè Non Pro Rata Distributions, etc. Dat Piblikasyon 06/17/2016
Nimewo 201625012 UILC 355.03-00 Sijè Active Business Dat Piblikasyon 06/17/2016
Nimewo 201625012 UILC 368.01-00 Sijè Statutory Merger or Consolidation (Type "A") Dat Piblikasyon 06/17/2016
Nimewo 201625012 UILC 368.08-08 Sijè Transfers to Controlled Corporations Dat Piblikasyon 06/17/2016