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 63651 - 63675 of 75499
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 200140078 | UILC 7453.32-00 | Subject Burden of Proof | Release Date 10/05/2001 |
| Number 200140077 | UILC 1362.01-03 | Subject Late Elections | Release Date 10/05/2001 |
| Number 200140076 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 10/05/2001 |
| Number 200140075 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 10/05/2001 |
| Number 200140074 | UILC 9100.22-00 | Subject Other | Release Date 10/05/2001 |
| Number 200140074 | UILC 1503.04-04 | Subject Dual Resident Corporation | Release Date 10/05/2001 |
| Number 200140071 | UILC 1362.01-03 | Subject Late Elections | Release Date 10/05/2001 |
| Number 200140070 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 10/05/2001 |
| Number 200140069 | UILC 1362.01-03 | Subject Late Elections | Release Date 10/05/2001 |
| Number 200140068 | UILC 368.01-00 | Subject Statutory Merger or Consolidation (Type "A") | Release Date 10/05/2001 |
| Number 200140067 | UILC 877.01-00 | Subject Principal Purpose--the Avoidance of Tax | Release Date 10/05/2001 |
| Number 200140066 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/05/2001 |
| Number 200140065 | UILC 704.01-04 | Subject Section 704(c) Considerations | Release Date 10/05/2001 |
| Number 200140064 | UILC 1362.01-03 | Subject Late Elections | Release Date 10/05/2001 |
| Number 200140063 | UILC 704.01-04 | Subject Section 704(c) Considerations | Release Date 10/05/2001 |
| Number 200140062 | UILC 704.01-04 | Subject Section 704(c) Considerations | Release Date 10/05/2001 |
| Number 200140061 | UILC 704.01-04 | Subject Section 704(c) Considerations | Release Date 10/05/2001 |
| Number 200140060 | UILC 704.01-04 | Subject Section 704(c) Considerations | Release Date 10/05/2001 |
| Number 200140059 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/05/2001 |
| Number 200140058 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/05/2001 |
| Number 200140057 | UILC 831.00-00 | Subject Tax On Insurance Companies Other Than Life Insurance Companies | Release Date 10/05/2001 |
| Number 200140057 | UILC 831.03-00 | Subject Whether Company Qualifies as Insurance Company | Release Date 10/05/2001 |
| Number 200140056 | UILC 1362.01-03 | Subject Late Elections | Release Date 10/05/2001 |
| Number 200140055 | UILC 1362.01-03 | Subject Late Elections | Release Date 10/05/2001 |
| Number 200140054 | UILC 1362.01-03 | Subject Late Elections | Release Date 10/05/2001 |
