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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Número UILC Asunto Fecha de publicación
199952067 1362.01-03 Late Elections 12/31/1999
199952066 9999.98-00 Not Able to Identify Under Present List 12/31/1999
199952065 877.00-00 Expatriation to Avoid Tax 12/31/1999
199952064 877.00-00 Expatriation to Avoid Tax 12/31/1999
199952063 851.00-00 Definition of Regulated Investment Company 12/31/1999
199952063 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 12/31/1999
199952063 9100.00-00 Extension of Time for Making Certain Elections 12/31/1999
199952063 9100.00-00 Extension of Time for Making Certain Elections 12/31/1999
199952062 877.02-00 Loss of Citizenship 12/31/1999
199952062 877.07-00 Ruling Submission by Expatriating Citizen 12/31/1999
199952061 9100.00-00 Extension of Time for Making Certain Elections 12/31/1999
199952060 104.02-00 Workmen's Compensation 12/31/1999
199952059 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/31/1999
199952059 355.06-00 Device 12/31/1999
199952058 1361.05-00 Qualified Subchapter S Subsidiary 12/31/1999
199952058 1362.00-00 Election by Small Business Corporation 12/31/1999
199952057 1362.01-03 Late Elections 12/31/1999
199952056 1362.01-03 Late Elections 12/31/1999
199952055 9100.09-00 Section 442; Accounting Periods 12/31/1999
199952054 1362.01-03 Late Elections 12/31/1999
199952053 1362.00-00 Election by Small Business Corporation 12/31/1999
199952053 1362.04-00 Inadvertent Terminations 12/31/1999
199952052 877.08-00 Ruling Submission by Expatriating Long-Term Resident 12/31/1999
199952051 877.08-00 Ruling Submission by Expatriating Long-Term Resident 12/31/1999
199952050 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/31/1999