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 200039030 UILC 4261.00-00 Subject Transportation of Persons by Air (Taxable v. Nontaxable) Release Date 09/29/2000
Number 200039029 UILC 280G.00-00 Subject Golden Parachute Payments Release Date 09/29/2000
Number 200039029 UILC 280G.01-01 Subject Parachute Payment Release Date 09/29/2000
Number 200039029 UILC 280G.04-00 Subject Reductions for Reasonable Compensation Release Date 09/29/2000
Number 200039028 UILC 162.36-02 Subject Covered Employees Release Date 09/29/2000
Number 200039027 UILC 856.01-00 Subject Income Requirements Release Date 09/29/2000
Number 200039026 UILC 1362.01-03 Subject Late Elections Release Date 09/29/2000
Number 200039025 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 09/29/2000
Number 200039024 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 09/29/2000
Number 200039023 UILC 1362.01-03 Subject Late Elections Release Date 09/29/2000
Number 200039022 UILC 368.03-01 Subject Substantially All the Property Release Date 09/29/2000
Number 200039022 UILC 368.13-00 Subject Transactions Involving Two or More Investment Companies Release Date 09/29/2000
Number 200039021 UILC 355.01-01 Subject Split-Off Release Date 09/29/2000
Number 200039021 UILC 368.04-00 Subject Assets for Control of Transferee (Type "D") Release Date 09/29/2000
Number 200039021 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 09/29/2000
Number 200039020 UILC 1362.01-03 Subject Late Elections Release Date 09/29/2000
Number 200039019 UILC 1362.01-03 Subject Late Elections Release Date 09/29/2000
Number 200039018 UILC 9100.31-00 Subject Reg. 301.7701-3 Classification of Certain Business Entities Release Date 09/29/2000
Number 200039017 UILC 856.04-00 Subject Rents From Real Property Release Date 09/29/2000
Number 200039016 UILC 1362.01-03 Subject Late Elections Release Date 09/29/2000
Number 200039015 UILC 1362.01-03 Subject Late Elections Release Date 09/29/2000
Number 200039014 UILC 9100.31-00 Subject Reg. 301.7701-3 Classification of Certain Business Entities Release Date 09/29/2000
Number 200039014 UILC 7701.00-00 Subject Definitions Release Date 09/29/2000
Number 200039013 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 09/29/2000
Number 200039012 UILC 1362.04-00 Subject Inadvertent Terminations Release Date 09/29/2000