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 201418040 UILC 992.02-00 Sijè Election Dat Piblikasyon 05/02/2014
Nimewo 201418039 UILC 355.01-00 Sijè Spin-Off Dat Piblikasyon 05/02/2014
Nimewo 201418039 UILC 355.03-00 Sijè Active Business Dat Piblikasyon 05/02/2014
Nimewo 201418039 UILC 368.03-00 Sijè Stock for Property (Type "C") Dat Piblikasyon 05/02/2014
Nimewo 201418039 UILC 368.02-02 Sijè Liquidation Distribution Dat Piblikasyon 05/02/2014
Nimewo 201418039 UILC 368.04-00 Sijè Assets for Control of Transferee (Type "D") Dat Piblikasyon 05/02/2014
Nimewo 201418039 UILC 368.06-00 Sijè Change in Identity, etc. (Type "F") Dat Piblikasyon 05/02/2014
Nimewo 201418039 UILC 332.00-00 Sijè Complete Liquidation of Subsidiaries Dat Piblikasyon 05/02/2014
Nimewo 201418038 UILC 9100.22-00 Sijè Other Dat Piblikasyon 05/02/2014
Nimewo 201418038 UILC 382.02-05 Sijè Closing of the Books Dat Piblikasyon 05/02/2014
Nimewo 201418037 UILC 856.00-00 Sijè Definition of Real Estate Investment Trust Dat Piblikasyon 05/02/2014
Nimewo 201418036 UILC 1362.04-00 Sijè Inadvertent Terminations Dat Piblikasyon 05/02/2014
Nimewo 201418036 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 05/02/2014
Nimewo 201418035 UILC 47.01-00 Sijè General Rule; Percentages Dat Piblikasyon 05/02/2014
Nimewo 201418035 UILC 168.43-00 Sijè R 1986 Disqualified Lease Dat Piblikasyon 05/02/2014
Nimewo 201418034 UILC 362.00-00 Sijè Basis to Corporations Dat Piblikasyon 05/02/2014
Nimewo 201418034 UILC 9100.22-00 Sijè Other Dat Piblikasyon 05/02/2014
Nimewo 201418033 UILC 1502.00-00 Sijè Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) Dat Piblikasyon 05/02/2014
Nimewo 201418033 UILC 1502.21-00 Sijè Consolidated Net Operating Loss Deduction Dat Piblikasyon 05/02/2014
Nimewo 201418033 UILC 9100.22-00 Sijè Other Dat Piblikasyon 05/02/2014
Nimewo 201418032 UILC 2601.03-01 Sijè Irrevocable Trusts Dat Piblikasyon 05/02/2014
Nimewo 201418032 UILC 2501.01-00 Sijè Gift v. Not a Gift Dat Piblikasyon 05/02/2014
Nimewo 201418032 UILC 2001.00-00 Sijè Imposition and Rate of Tax Dat Piblikasyon 05/02/2014
Nimewo 201418032 UILC 1001.00-00 Sijè Determination of Amount of and Recognition of Gain or Loss Dat Piblikasyon 05/02/2014
Nimewo 201418031 UILC 2601.03-01 Sijè Irrevocable Trusts Dat Piblikasyon 05/02/2014