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 70751 - 70775 of 75933
Find HelpNumber | UILC | Subject | Release Date |
---|---|---|---|
Number 200011010 | UILC 355.01-00 | Subject Spin-Off | Release Date 03/17/2000 |
Number 200011010 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 03/17/2000 |
Number 200011010 | UILC 168.00-00 | Subject Modified Accelerated Cost Recovery System | Release Date 03/17/2000 |
Number 200011009 | UILC 4161.00-00 | Subject Sporting Goods Taxes | Release Date 03/17/2000 |
Number 200011008 | UILC 2043.00-00 | Subject Transfers for Insufficient Consideration (Included v. Not Included in Gross Estate) | Release Date 03/17/2000 |
Number 200011008 | UILC 2053.00-00 | Subject Expenses, Indebtedness, and Taxes (Deductible v. Not Deductible) | Release Date 03/17/2000 |
Number 200011008 | UILC 2516.00-00 | Subject Certain Property Settlements (Exempt v. Not Exempt From Gift Tax) | Release Date 03/17/2000 |
Number 200011007 | UILC 1502.13-00 | Subject Intercompany Transactions | Release Date 03/17/2000 |
Number 200011007 | UILC 446.04-03 | Subject Consent Needed | Release Date 03/17/2000 |
Number 200011006 | UILC 461.00-00 | Subject General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | Release Date 03/17/2000 |
Number 200011006 | UILC 1032.00-00 | Subject Exchange of Stock for Property (Recognition v. Nonrecognition) | Release Date 03/17/2000 |
Number 200011006 | UILC 1234.00-00 | Subject Option to Buy or Sell | Release Date 03/17/2000 |
Number 200011005 | UILC 61.00-00 | Subject Gross Income v. Not Gross Income | Release Date 03/17/2000 |
Number 200011005 | UILC 671.00-00 | Subject Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | Release Date 03/17/2000 |
Number 200011005 | UILC 1001.00-00 | Subject Determination of Amount of and Recognition of Gain or Loss | Release Date 03/17/2000 |
Number 200011005 | UILC 7805.04-01 | Subject Retroactive Application of Rulings | Release Date 03/17/2000 |
Number 200011004 | UILC 61.43-01 | Subject Lease of Property | Release Date 03/17/2000 |
Number 200011004 | UILC 61.50-00 | Subject Leveraged Leasing | Release Date 03/17/2000 |
Number 200011004 | UILC 161.00-00 | Subject Allowance of Deductions (Deductible v. Not Deductible) | Release Date 03/17/2000 |
Number 200011004 | UILC 9214.04-00 | Subject Computer Leasing | Release Date 03/17/2000 |
Number 200011003 | UILC 301.07-00 | Subject Constructive Dividend | Release Date 03/17/2000 |
Number 200011002 | UILC 442.00-00 | Subject Change of Annual Accounting Period (Permitted v. Not Permitted) (See Also 444.00-00) | Release Date 03/17/2000 |
Number 200011002 | UILC 172.01-00 | Subject Carryback and Carryover | Release Date 03/17/2000 |
Number 200011002 | UILC 216.01-00 | Subject Status As Cooperative Housing Corporation | Release Date 03/17/2000 |
Number 200011001 | UILC 351.02-00 | Subject Series of Transactions | Release Date 03/17/2000 |