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.

  1. Enter a term in the Find box.
  2. Click the Search button.
도움말 찾기
숫자 UILC 주제 출시일
199952074 1012.06-00 Liabilities Assumed as Purchase Price 12/31/1999
199952074 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 12/31/1999
199952073 115.00-00 Income of States, Municipalities, etc. 12/31/1999
199952072 1362.02-00 Termination of Election 12/31/1999
199952071 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 12/31/1999
199952071 514.00-00 Unrelated Debt-Financed Income 12/31/1999
199952071 664.03-02 Charitable Remainder Unitrust 12/31/1999
199952070 1362.02-03 Passive Investment Income 12/31/1999
199952069 263.13-06 Contracts 12/31/1999
199952069 162.26-00 Capital v. Expense 12/31/1999
199952068 9100.00-00 Extension of Time for Making Certain Elections 12/31/1999
199952068 7701.00-00 Definitions 12/31/1999
199952067 1362.01-03 Late Elections 12/31/1999
199952066 9999.98-00 Not Able to Identify Under Present List 12/31/1999
199952065 877.00-00 Expatriation to Avoid Tax 12/31/1999
199952064 877.00-00 Expatriation to Avoid Tax 12/31/1999
199952063 851.00-00 Definition of Regulated Investment Company 12/31/1999
199952063 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 12/31/1999
199952063 9100.00-00 Extension of Time for Making Certain Elections 12/31/1999
199952063 9100.00-00 Extension of Time for Making Certain Elections 12/31/1999
199952062 877.02-00 Loss of Citizenship 12/31/1999
199952062 877.07-00 Ruling Submission by Expatriating Citizen 12/31/1999
199952061 9100.00-00 Extension of Time for Making Certain Elections 12/31/1999
199952060 104.02-00 Workmen's Compensation 12/31/1999
199952059 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/31/1999