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 69676 - 69700 of 75933
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 200023039 | UILC 1503.04-04 | Subject Dual Resident Corporation | Release Date 06/09/2000 |
| Number 200023038 | UILC 1362.01-03 | Subject Late Elections | Release Date 06/09/2000 |
| Number 200023037 | UILC 1362.01-03 | Subject Late Elections | Release Date 06/09/2000 |
| Number 200023036 | UILC 7704.00-00 | Subject Certain Publicly Traded Partnerships Treated as Corporations | Release Date 06/09/2000 |
| Number 200023035 | UILC 355.01-00 | Subject Spin-Off | Release Date 06/09/2000 |
| Number 200023035 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 06/09/2000 |
| Number 200023034 | UILC 1362.01-03 | Subject Late Elections | Release Date 06/09/2000 |
| Number 200023033 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 06/09/2000 |
| Number 200023032 | UILC 1362.01-03 | Subject Late Elections | Release Date 06/09/2000 |
| Number 200023031 | UILC 355.06-00 | Subject Device | Release Date 06/09/2000 |
| Number 200023030 | UILC 691.00-00 | Subject Recipients of Income in Respect of Decedents | Release Date 06/09/2000 |
| Number 200023029 | UILC 1362.01-03 | Subject Late Elections | Release Date 06/09/2000 |
| Number 200023028 | UILC 1362.01-03 | Subject Late Elections | Release Date 06/09/2000 |
| Number 200023027 | UILC 1362.01-03 | Subject Late Elections | Release Date 06/09/2000 |
| Number 200023026 | UILC 2652.01-02 | Subject Special Election for QTIP | Release Date 06/09/2000 |
| Number 200023026 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 06/09/2000 |
| Number 200023025 | UILC 852.04-00 | Subject Exempt Interest Dividends | Release Date 06/09/2000 |
| Number 200023024 | UILC 312.00-00 | Subject Effect on Earnings and Profits (Decrease v. No Decrease) | Release Date 06/09/2000 |
| Number 200023024 | UILC 964.01-00 | Subject Earnings and Profits | Release Date 06/09/2000 |
| Number 200023023 | UILC 338.01-01 | Subject Basis of Assets | Release Date 06/09/2000 |
| Number 200023023 | UILC 9100.07-00 | Subject Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | Release Date 06/09/2000 |
| Number 200023022 | UILC 115.00-00 | Subject Income of States, Municipalities, etc. | Release Date 06/09/2000 |
| Number 200023021 | UILC 852.00-00 | Subject Taxation of Regulated Investment Companies and Their Shareholders | Release Date 06/09/2000 |
| Number 200023021 | UILC 311.05-00 | Subject Appreciated Property Used to Redeem Stock | Release Date 06/09/2000 |
| Number 200023020 | UILC 2702.02-02 | Subject Personal Residence in Trust | Release Date 06/09/2000 |
