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.
- Enter a term in the Find box.
- Click the Search button.
Showing 56226 - 56250 of 75933
Find HelpNumber | UILC | Subject | Release Date |
---|---|---|---|
Number 200403045 | UILC 877.00-00 | Subject Expatriation to Avoid Tax | Release Date 01/16/2004 |
Number 200403044 | UILC 170.14-00 | Subject Qualified Conservation Contribution | Release Date 01/16/2004 |
Number 200403043 | UILC 41.01-00 | Subject Alternative Incremental Credit | Release Date 01/16/2004 |
Number 200403042 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 01/16/2004 |
Number 200403041 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 01/16/2004 |
Number 200403041 | UILC 355.05-01 | Subject Distribution of Control | Release Date 01/16/2004 |
Number 200403040 | UILC 338.01-02 | Subject Time in which Election must be made | Release Date 01/16/2004 |
Number 200403040 | UILC 9100.06-00 | Subject Section 338(g); Election Under Section 1.338-1T(c)(1) | Release Date 01/16/2004 |
Number 200403039 | UILC 9100.22-00 | Subject Other | Release Date 01/16/2004 |
Number 200403039 | UILC 1502.21-00 | Subject Consolidated Net Operating Loss Deduction | Release Date 01/16/2004 |
Number 200403038 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 01/16/2004 |
Number 200403037 | UILC 118.01-02 | Subject Nonshareholder Contributions | Release Date 01/16/2004 |
Number 200403037 | UILC 118.02-00 | Subject Contributions in Aid of Construction | Release Date 01/16/2004 |
Number 200403036 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/16/2004 |
Number 200403036 | UILC 1361.05-00 | Subject Qualified Subchapter S Subsidiary | Release Date 01/16/2004 |
Number 200403035 | UILC 9100.22-00 | Subject Other | Release Date 01/16/2004 |
Number 200403035 | UILC 877.08-00 | Subject Ruling Submission by Expatriating Long-Term Resident | Release Date 01/16/2004 |
Number 200403034 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 01/16/2004 |
Number 200403033 | UILC 863.00-00 | Subject Items Not Specified in Sections 861 or 862 | Release Date 01/16/2004 |
Number 200403032 | UILC 877.00-00 | Subject Expatriation to Avoid Tax | Release Date 01/16/2004 |
Number 200403031 | UILC 1361.03-02 | Subject Qualified Subchapter S Trusts | Release Date 01/16/2004 |
Number 200403030 | UILC 857.01-00 | Subject Requirements to be Taxed as a REIT | Release Date 01/16/2004 |
Number 200403029 | UILC 118.01-02 | Subject Nonshareholder Contributions | Release Date 01/16/2004 |
Number 200403029 | UILC 118.02-00 | Subject Contributions in Aid of Construction | Release Date 01/16/2004 |
Number 200403028 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 01/16/2004 |