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 67301 - 67325 of 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 200052023 | UILC 368.02-00 | Subject Stock for Stock (Type "B") | Release Date 12/29/2000 |
| Number 200052023 | UILC 4978.00-00 | Subject Tax on Certain Dispositions by Employee Stock Ownership Plans And Certain Cooperatives | Release Date 12/29/2000 |
| Number 200052022 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 12/29/2000 |
| Number 200052021 | UILC 856.00-00 | Subject Definition of Real Estate Investment Trust | Release Date 12/29/2000 |
| Number 200052020 | UILC 338.01-02 | Subject Time in which Election must be made | Release Date 12/29/2000 |
| Number 200052020 | UILC 9100.07-00 | Subject Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | Release Date 12/29/2000 |
| Number 200052019 | UILC 446.04-17 | Subject Change in Method of Accounting for Depreciation | Release Date 12/29/2000 |
| Number 200052018 | UILC 9100.06-00 | Subject Section 338(g); Election Under Section 1.338-1T(c)(1) | Release Date 12/29/2000 |
| Number 200052018 | UILC 338.01-02 | Subject Time in which Election must be made | Release Date 12/29/2000 |
| Number 200052017 | UILC 6501.08-00 | Subject Waiver of Limitation (Waived v. Not Waived) | Release Date 12/29/2000 |
| Number 200052017 | UILC 6229.02-00 | Subject Extension by Agreement | Release Date 12/29/2000 |
| Number 200052016 | UILC 368.00-00 | Subject Definitions Relating to Corporate Reorganizations | Release Date 12/29/2000 |
| Number 200052016 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 12/29/2000 |
| Number 200052015 | UILC 332.00-00 | Subject Complete Liquidation of Subsidiaries | Release Date 12/29/2000 |
| Number 200052015 | UILC 368.05-00 | Subject Recapitalization (Type "E") | Release Date 12/29/2000 |
| Number 200052015 | UILC 1502.75-10 | Subject When Group Remains in Existence | Release Date 12/29/2000 |
| Number 200052014 | UILC 1042.00-00 | Subject Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives | Release Date 12/29/2000 |
| Number 200052013 | UILC 143.07-01 | Subject Average Area Purchase Price | Release Date 12/29/2000 |
| Number 200052012 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 12/29/2000 |
| Number 200052011 | UILC 4051.00-00 | Subject Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) | Release Date 12/29/2000 |
| Number 200052010 | UILC 1033.02-00 | Subject Definition of Involuntary Conversion Events | Release Date 12/29/2000 |
| Number 200052009 | UILC 2041.00-00 | Subject Powers of Appointment (Included v. Not Included in Gross Estate) | Release Date 12/29/2000 |
| Number 200052009 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 12/29/2000 |
| Number 200052009 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 12/29/2000 |
| Number 200052008 | UILC 1502.00-00 | Subject Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | Release Date 12/29/2000 |
