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 200004031 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 01/28/2000
Number 200004030 UILC 9114.03-48 Subject Slovak Republic Release Date 01/28/2000
Number 200004030 UILC 691.00-00 Subject Recipients of Income in Respect of Decedents Release Date 01/28/2000
Number 200004029 UILC 302.04-00 Subject Redemption from Noncorporate Shareholder in Partial Liquidation Release Date 01/28/2000
Number 200004028 UILC 1362.01-02 Subject Election After Termination Release Date 01/28/2000
Number 200004027 UILC 1362.01-03 Subject Late Elections Release Date 01/28/2000
Number 200004026 UILC 332.00-00 Subject Complete Liquidation of Subsidiaries Release Date 01/28/2000
Number 200004026 UILC 351.00-00 Subject Transfer to Corporation Controlled by Transferor Release Date 01/28/2000
Number 200004026 UILC 355.01-00 Subject Spin-Off Release Date 01/28/2000
Number 200004026 UILC 368.05-00 Subject Recapitalization (Type "E") Release Date 01/28/2000
Number 200004026 UILC 424.01-00 Subject Modification, Extension or Renewal of Options Release Date 01/28/2000
Number 200004025 UILC 368.04-00 Subject Assets for Control of Transferee (Type "D") Release Date 01/28/2000
Number 200004024 UILC 1362.04-00 Subject Inadvertent Terminations Release Date 01/28/2000
Number 200004023 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 01/28/2000
Number 200004023 UILC 2652.01-02 Subject Special Election for QTIP Release Date 01/28/2000
Number 200004022 UILC 121.01-02 Subject Ownership Release Date 01/28/2000
Number 200004021 UILC 6404.01-03 Subject Erroneous or Illegal Release Date 01/28/2000
Number 200004021 UILC 7405.00-00 Subject Action for Recovery of Erroneous Refunds Release Date 01/28/2000
Number 200004020 UILC 1362.01-03 Subject Late Elections Release Date 01/28/2000
Number 200004019 UILC 1362.01-03 Subject Late Elections Release Date 01/28/2000
Number 200004018 UILC 9100.09-00 Subject Section 442; Accounting Periods Release Date 01/28/2000
Number 200004017 UILC 6212.00-00 Subject Notice of Deficiency Release Date 01/28/2000
Number 200004016 UILC 901.08-00 Subject Taxes Used to Provide Subsidies Release Date 01/28/2000
Number 200004016 UILC 9114.03-42 Subject United Kingdom Release Date 01/28/2000
Number 200004015 UILC 1502.20-00 Subject Loss Disallowance Rule Release Date 01/28/2000