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 70726 - 70750 of 75933
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 200011023 | UILC 691.03-00 | Subject Deduction for Estate Tax | Release Date 03/17/2000 |
| Number 200011022 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 03/17/2000 |
| Number 200011021 | UILC 482.00-00 | Subject Allocation of Income and Deductions Among Taxpayers | Release Date 03/17/2000 |
| Number 200011020 | UILC 877.08-00 | Subject Ruling Submission by Expatriating Long-Term Resident | Release Date 03/17/2000 |
| Number 200011019 | UILC 1362.01-03 | Subject Late Elections | Release Date 03/17/2000 |
| Number 200011018 | UILC 7701.00-00 | Subject Definitions | Release Date 03/17/2000 |
| Number 200011018 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 03/17/2000 |
| Number 200011017 | UILC 351.00-00 | Subject Transfer to Corporation Controlled by Transferor | Release Date 03/17/2000 |
| Number 200011017 | UILC 355.01-00 | Subject Spin-Off | Release Date 03/17/2000 |
| Number 200011017 | UILC 355.03-00 | Subject Active Business | Release Date 03/17/2000 |
| Number 200011017 | UILC 355.04-00 | Subject Business Purpose | Release Date 03/17/2000 |
| Number 200011016 | UILC 302.03-02 | Subject Determining Complete Termination | Release Date 03/17/2000 |
| Number 200011016 | UILC 302.05-01 | Subject Waiver of Family Attribution by Individual | Release Date 03/17/2000 |
| Number 200011015 | UILC 1362.01-03 | Subject Late Elections | Release Date 03/17/2000 |
| Number 200011014 | UILC 301.07-00 | Subject Constructive Dividend | Release Date 03/17/2000 |
| Number 200011013 | UILC 1362.01-03 | Subject Late Elections | Release Date 03/17/2000 |
| Number 200011013 | UILC 1362.02-03 | Subject Passive Investment Income | Release Date 03/17/2000 |
| Number 200011013 | UILC 1368.00-00 | Subject Distributions | Release Date 03/17/2000 |
| Number 200011012 | UILC 2522.02-04 | Subject Guaranteed Annuity and Unitrust Interests | Release Date 03/17/2000 |
| Number 200011012 | UILC 2033.00-00 | Subject Property in Which Decedent Had an Interest | Release Date 03/17/2000 |
| Number 200011012 | UILC 671.02-00 | Subject Persons Treated as Grantors | Release Date 03/17/2000 |
| Number 200011012 | UILC 170.00-00 | Subject Charitable, Etc. Contributions and Gifts | Release Date 03/17/2000 |
| Number 200011011 | UILC 482.12-03 | Subject Cost Plus Method | Release Date 03/17/2000 |
| Number 200011011 | UILC 936.00-00 | Subject Puerto Rico and Possession Tax Credit | Release Date 03/17/2000 |
| Number 200011011 | UILC 936.06-00 | Subject QPSII-Caribbean Basin Initiative | Release Date 03/17/2000 |
