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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Showing 63451 - 63475 of 75521
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 200145006 | UILC 457.00-00 | Subject Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations | Release Date 11/09/2001 |
| Number 200145005 | UILC 385.01-00 | Subject Debt v. Equity | Release Date 11/09/2001 |
| Number 200145004 | UILC 111.01-00 | Subject Did Not Reduce Income Tax | Release Date 11/09/2001 |
| Number 200145003 | UILC 263.08-00 | Subject Leases | Release Date 11/09/2001 |
| Number 200145002 | UILC 61.43-01 | Subject Lease of Property | Release Date 11/09/2001 |
| Number 200145001 | UILC 1033.02-00 | Subject Definition of Involuntary Conversion Events | Release Date 11/09/2001 |
| Number 200144031 | UILC 168.20-00 | Subject Classification of Property | Release Date 11/02/2001 |
| Number 200144030 | UILC 6402.00-00 | Subject Authority to Make Credits or Refunds | Release Date 11/02/2001 |
| Number 200144029 | UILC 9999.98-00 | Subject Not Able to Identify Under Present List | Release Date 11/02/2001 |
| Number 200144028 | UILC 817.06-00 | Subject Other Special Rules | Release Date 11/02/2001 |
| Number 200144028 | UILC 338.60-00 | Subject Adjusted Gross-Up Basis (AGUB) | Release Date 11/02/2001 |
| Number 200144028 | UILC 338.70-00 | Subject Allocation of AGUB Among Target Assets | Release Date 11/02/2001 |
| Number 200144028 | UILC 1060.00-00 | Subject Special Allocation Rules for Certain Asset Acquisitions | Release Date 11/02/2001 |
| Number 200144028 | UILC 1060.01-04 | Subject Class IV Assets | Release Date 11/02/2001 |
| Number 200144027 | UILC 4982.00-00 | Subject Excise Tax on Undistributed Income of Regulated Investment Companies | Release Date 11/02/2001 |
| Number 200144026 | UILC 1362.01-03 | Subject Late Elections | Release Date 11/02/2001 |
| Number 200144025 | UILC 1362.01-03 | Subject Late Elections | Release Date 11/02/2001 |
| Number 200144024 | UILC 1362.01-03 | Subject Late Elections | Release Date 11/02/2001 |
| Number 200144023 | UILC 1362.01-03 | Subject Late Elections | Release Date 11/02/2001 |
| Number 200144022 | UILC 1362.01-03 | Subject Late Elections | Release Date 11/02/2001 |
| Number 200144021 | UILC 1362.02-03 | Subject Passive Investment Income | Release Date 11/02/2001 |
| Number 200144020 | UILC 1362.01-03 | Subject Late Elections | Release Date 11/02/2001 |
| Number 200144019 | UILC 1362.01-03 | Subject Late Elections | Release Date 11/02/2001 |
| Number 200144018 | UILC 2041.00-00 | Subject Powers of Appointment (Included v. Not Included in Gross Estate) | Release Date 11/02/2001 |
| Number 200144018 | UILC 2514.00-00 | Subject Powers of Appointment (Transfer v. Not a Transfer) | Release Date 11/02/2001 |
