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 63376 - 63400 of 75835
Find HelpNumber | UILC | Subject | Release Date |
---|---|---|---|
Number 200151022 | UILC 1362.01-03 | Subject Late Elections | Release Date 12/21/2001 |
Number 200151021 | UILC 1362.01-03 | Subject Late Elections | Release Date 12/21/2001 |
Number 200151020 | UILC 1362.01-03 | Subject Late Elections | Release Date 12/21/2001 |
Number 200151019 | UILC 925.01-01 | Subject Election of Grouping | Release Date 12/21/2001 |
Number 200151018 | UILC 9999.98-00 | Subject Not Able to Identify Under Present List | Release Date 12/21/2001 |
Number 200151017 | UILC 1031.00-00 | Subject Exchange of Property Held for Productive Use or Investment | Release Date 12/21/2001 |
Number 200151016 | UILC 3231.01-00 | Subject Employers v. Not Employers | Release Date 12/21/2001 |
Number 200151015 | UILC 170.09-01 | Subject United States, States, Political Subdivisions, Etc. | Release Date 12/21/2001 |
Number 200151014 | UILC 61.29-00 | Subject Agents--Conduits | Release Date 12/21/2001 |
Number 200151013 | UILC 29.00-00 | Subject (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | Release Date 12/21/2001 |
Number 200151012 | UILC 29.00-00 | Subject (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | Release Date 12/21/2001 |
Number 200151011 | UILC 83.05-00 | Subject Applicability of Section | Release Date 12/21/2001 |
Number 200151011 | UILC 166.01-00 | Subject Basis | Release Date 12/21/2001 |
Number 200151011 | UILC 167.14-00 | Subject All Industries ISP - Amortization of Order Backlog (Inventory) | Release Date 12/21/2001 |
Number 200151011 | UILC 263.21-00 | Subject Interest and Carrying Costs - Straddles | Release Date 12/21/2001 |
Number 200151011 | UILC 1092.09-00 | Subject Hedging Transactions | Release Date 12/21/2001 |
Number 200151011 | UILC 1221.00-00 | Subject Capital Asset v. Not a Capital Asset | Release Date 12/21/2001 |
Number 200151011 | UILC 1256.06-01 | Subject Property That is Part of a Hedging Transaction | Release Date 12/21/2001 |
Number 200151011 | UILC 1286.00-00 | Subject Tax Treatment of Stripped Bonds | Release Date 12/21/2001 |
Number 200151011 | UILC 7805.05-00 | Subject Effect of Private Rulings | Release Date 12/21/2001 |
Number 200151010 | UILC 1042.00-00 | Subject Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives | Release Date 12/21/2001 |
Number 200151009 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 12/21/2001 |
Number 200151008 | UILC 1042.00-00 | Subject Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives | Release Date 12/21/2001 |
Number 200151007 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 12/21/2001 |
Number 200151006 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 12/21/2001 |