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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Number UILC Subject Release Date
Number 200307018 UILC 301.00-00 Subject Distributions of Property Release Date 02/14/2003
Number 200307017 UILC 1001.00-00 Subject Determination of Amount of and Recognition of Gain or Loss Release Date 02/14/2003
Number 200307017 UILC 301.00-00 Subject Distributions of Property Release Date 02/14/2003
Number 200307016 UILC 1001.00-00 Subject Determination of Amount of and Recognition of Gain or Loss Release Date 02/14/2003
Number 200307016 UILC 301.00-00 Subject Distributions of Property Release Date 02/14/2003
Number 200307015 UILC 1001.00-00 Subject Determination of Amount of and Recognition of Gain or Loss Release Date 02/14/2003
Number 200307015 UILC 301.00-00 Subject Distributions of Property Release Date 02/14/2003
Number 200307014 UILC 1001.00-00 Subject Determination of Amount of and Recognition of Gain or Loss Release Date 02/14/2003
Number 200307014 UILC 301.00-00 Subject Distributions of Property Release Date 02/14/2003
Number 200307013 UILC 1001.00-00 Subject Determination of Amount of and Recognition of Gain or Loss Release Date 02/14/2003
Number 200307013 UILC 301.00-00 Subject Distributions of Property Release Date 02/14/2003
Number 200307012 UILC 1001.00-00 Subject Determination of Amount of and Recognition of Gain or Loss Release Date 02/14/2003
Number 200307012 UILC 301.00-00 Subject Distributions of Property Release Date 02/14/2003
Number 200307011 UILC 1001.00-00 Subject Determination of Amount of and Recognition of Gain or Loss Release Date 02/14/2003
Number 200307011 UILC 301.00-00 Subject Distributions of Property Release Date 02/14/2003
Number 200307010 UILC 1001.00-00 Subject Determination of Amount of and Recognition of Gain or Loss Release Date 02/14/2003
Number 200307010 UILC 301.00-00 Subject Distributions of Property Release Date 02/14/2003
Number 200307009 UILC 1001.00-00 Subject Determination of Amount of and Recognition of Gain or Loss Release Date 02/14/2003
Number 200307009 UILC 301.00-00 Subject Distributions of Property Release Date 02/14/2003
Number 200307008 UILC 1362.01-03 Subject Late Elections Release Date 02/14/2003
Number 200307007 UILC 9100.31-00 Subject Reg. 301.7701-3 Classification of Certain Business Entities Release Date 02/14/2003
Number 200307006 UILC 423.00-00 Subject Employee Stock Purchase Plans Release Date 02/14/2003
Number 200307005 UILC 1362.01-03 Subject Late Elections Release Date 02/14/2003
Number 200307005 UILC 9100.31-00 Subject Reg. 301.7701-3 Classification of Certain Business Entities Release Date 02/14/2003
Number 200307004 UILC 103.00-00 Subject Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) Release Date 02/14/2003