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.
Find Help
Number UILC Subject Release Date
Number 199952040 UILC 468B.01-00 Subject In General Release Date 12/31/1999
Number 199952040 UILC 671.00-00 Subject Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners Release Date 12/31/1999
Number 199952039 UILC 2053.02-00 Subject Estimated Amounts Release Date 12/31/1999
Number 199952038 UILC 805.02-00 Subject Increases Certain Reserves Release Date 12/31/1999
Number 199952038 UILC 108.01-00 Subject Exclusion From Gross Income Release Date 12/31/1999
Number 199952038 UILC 108.01-02 Subject Insolvent Taxpayer Release Date 12/31/1999
Number 199952038 UILC 832.00-00 Subject Insurance Company Taxable Income Release Date 12/31/1999
Number 199952037 UILC 170.14-00 Subject Qualified Conservation Contribution Release Date 12/31/1999
Number 199952036 UILC 1362.04-00 Subject Inadvertent Terminations Release Date 12/31/1999
Number 199952035 UILC 664.03-03 Subject Unitrust With Income Exception Release Date 12/31/1999
Number 199952034 UILC 355.00-00 Subject Distribution of Stock and Securities of a Controlled Corporation Release Date 12/31/1999
Number 199952034 UILC 368.04-00 Subject Assets for Control of Transferee (Type "D") Release Date 12/31/1999
Number 199952033 UILC 355.00-00 Subject Distribution of Stock and Securities of a Controlled Corporation Release Date 12/31/1999
Number 199952033 UILC 368.04-00 Subject Assets for Control of Transferee (Type "D") Release Date 12/31/1999
Number 199952032 UILC 355.00-00 Subject Distribution of Stock and Securities of a Controlled Corporation Release Date 12/31/1999
Number 199952032 UILC 368.04-00 Subject Assets for Control of Transferee (Type "D") Release Date 12/31/1999
Number 199952031 UILC 877.01-00 Subject Principal Purpose--the Avoidance of Tax Release Date 12/31/1999
Number 199952030 UILC 338.00-00 Subject Certain Stock Purchases Treated as Asset Acquisitions Release Date 12/31/1999
Number 199952030 UILC 9100.06-00 Subject Section 338(g); Election Under Section 1.338-1T(c)(1) Release Date 12/31/1999
Number 199952029 UILC 355.00-00 Subject Distribution of Stock and Securities of a Controlled Corporation Release Date 12/31/1999
Number 199952029 UILC 355.01-00 Subject Spin-Off Release Date 12/31/1999
Number 199952028 UILC 105.01-00 Subject Attributable to Employer Contributions Release Date 12/31/1999
Number 199952028 UILC 106.00-00 Subject Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) Release Date 12/31/1999
Number 199952028 UILC 3121.01-12 Subject Payment Under Employers' Plans for Retirement, Disability, Death, etc. Release Date 12/31/1999
Number 199952027 UILC 1502.20-00 Subject Loss Disallowance Rule Release Date 12/31/1999