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 199938037 UILC 1362.01-03 Subject Late Elections Release Date 09/24/1999
Number 199938036 UILC 162.00-00 Subject Trade or Business (Deductible v. Not Deductible) Release Date 09/24/1999
Number 199938035 UILC 1362.02-03 Subject Passive Investment Income Release Date 09/24/1999
Number 199938034 UILC 468A.04-02 Subject Revised Schedules Release Date 09/24/1999
Number 199938034 UILC 468A.03-04 Subject Formulas or Other Methods Release Date 09/24/1999
Number 199938033 UILC 468A.04-02 Subject Revised Schedules Release Date 09/24/1999
Number 199938033 UILC 468A.03-04 Subject Formulas or Other Methods Release Date 09/24/1999
Number 199938032 UILC 6041.03-00 Subject Fixed or Determinable Gains, Profits, or Income Release Date 09/24/1999
Number 199938031 UILC 9114.01-17 Subject Artistes and Athletes Release Date 09/24/1999
Number 199938030 UILC 6103.00-00 Subject Confidentiality and Disclosure of Returns and Return Information Release Date 09/24/1999
Number 199938029 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 09/24/1999
Number 199938029 UILC 1361.00-00 Subject Definitions Release Date 09/24/1999
Number 199938028 UILC 1362.01-03 Subject Late Elections Release Date 09/24/1999
Number 199938027 UILC 9100.22-00 Subject Other Release Date 09/24/1999
Number 199938027 UILC 1503.04-04 Subject Dual Resident Corporation Release Date 09/24/1999
Number 199938026 UILC 9100.22-00 Subject Other Release Date 09/24/1999
Number 199938026 UILC 953.06-00 Subject Election by Foreign Insurance Company to be Treated as Domestic Corporation Release Date 09/24/1999
Number 199938025 UILC 9100.18-00 Subject Section 927; FSC Election Release Date 09/24/1999
Number 199938024 UILC 2041.00-00 Subject Powers of Appointment (Included v. Not Included in Gross Estate) Release Date 09/24/1999
Number 199938023 UILC 855.01-00 Subject General Rule Release Date 09/24/1999
Number 199938023 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 09/24/1999
Number 199938022 UILC 831.03-00 Subject Whether Company Qualifies as Insurance Company Release Date 09/24/1999
Number 199938021 UILC 355.00-00 Subject Distribution of Stock and Securities of a Controlled Corporation Release Date 09/24/1999
Number 199938021 UILC 355.01-00 Subject Spin-Off Release Date 09/24/1999
Number 199938021 UILC 368.04-00 Subject Assets for Control of Transferee (Type "D") Release Date 09/24/1999