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 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 200010032 | UILC 385.01-00 | Subject Debt v. Equity | Release Date 03/10/2000 |
| Number 200010031 | UILC 368.01-00 | Subject Statutory Merger or Consolidation (Type "A") | Release Date 03/10/2000 |
| Number 200010030 | UILC 1362.01-03 | Subject Late Elections | Release Date 03/10/2000 |
| Number 200010029 | UILC 1362.01-03 | Subject Late Elections | Release Date 03/10/2000 |
| Number 200010028 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 03/10/2000 |
| Number 200010028 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 03/10/2000 |
| Number 200010028 | UILC 884.00-00 | Subject Branch Tax | Release Date 03/10/2000 |
| Number 200010027 | UILC 925.00-00 | Subject Transfer Pricing Rules | Release Date 03/10/2000 |
| Number 200010026 | UILC 1362.01-03 | Subject Late Elections | Release Date 03/10/2000 |
| Number 200010025 | UILC 1362.01-03 | Subject Late Elections | Release Date 03/10/2000 |
| Number 200010024 | UILC 1362.01-03 | Subject Late Elections | Release Date 03/10/2000 |
| Number 200010023 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 03/10/2000 |
| Number 200010022 | UILC 1361.05-00 | Subject Qualified Subchapter S Subsidiary | Release Date 03/10/2000 |
| Number 200010021 | UILC 6091.00-00 | Subject Place for Filing Returns or Other Documents | Release Date 03/10/2000 |
| Number 200010020 | UILC 817.06-00 | Subject Other Special Rules | Release Date 03/10/2000 |
| Number 200010020 | UILC 817.08-04 | Subject Look-Through Diversification | Release Date 03/10/2000 |
| Number 200010019 | UILC 2518.02-00 | Subject Disclaimer of Less than an Entire Interest | Release Date 03/10/2000 |
| Number 200010019 | UILC 2518.04-00 | Subject Disclaimer by Surviving Spouse | Release Date 03/10/2000 |
| Number 200010019 | UILC 2055.12-00 | Subject Charitable and Noncharitable Interest (Tax Reform Act of 1969) | Release Date 03/10/2000 |
| Number 200010019 | UILC 2055.12-10 | Subject Reformations of Nonqualifying Interests | Release Date 03/10/2000 |
| Number 200010018 | UILC 144.01-10 | Subject Manufacturing Facility | Release Date 03/10/2000 |
| Number 200010017 | UILC 162.00-00 | Subject Trade or Business (Deductible v. Not Deductible) | Release Date 03/10/2000 |
| Number 200010016 | UILC 832.06-02 | Subject Unpaid Losses | Release Date 03/10/2000 |
| Number 200010015 | UILC 2703.00-00 | Subject Certain Rights and Restrictions Disregarded | Release Date 03/10/2000 |
| Number 200010015 | UILC 2703.01-00 | Subject General Rule | Release Date 03/10/2000 |
