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 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 200010014 | UILC 461.00-00 | Subject General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | Release Date 03/10/2000 |
| Number 200010013 | UILC 2702.00-00 | Subject Special Valuation Rules for Transfers in Trust | Release Date 03/10/2000 |
| Number 200010012 | UILC 144.01-10 | Subject Manufacturing Facility | Release Date 03/10/2000 |
| Number 200010011 | UILC 61.00-00 | Subject Gross Income v. Not Gross Income | Release Date 03/10/2000 |
| Number 200010011 | UILC 671.00-00 | Subject Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | Release Date 03/10/2000 |
| Number 200010011 | UILC 1001.00-00 | Subject Determination of Amount of and Recognition of Gain or Loss | Release Date 03/10/2000 |
| Number 200010011 | UILC 7805.04-01 | Subject Retroactive Application of Rulings | Release Date 03/10/2000 |
| Number 200010010 | UILC 61.00-00 | Subject Gross Income v. Not Gross Income | Release Date 03/10/2000 |
| Number 200010010 | UILC 671.00-00 | Subject Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | Release Date 03/10/2000 |
| Number 200010010 | UILC 1001.00-00 | Subject Determination of Amount of and Recognition of Gain or Loss | Release Date 03/10/2000 |
| Number 200010010 | UILC 7805.04-01 | Subject Retroactive Application of Rulings | Release Date 03/10/2000 |
| Number 200010009 | UILC 472.08-03 | Subject Components of Cost | Release Date 03/10/2000 |
| Number 200010008 | UILC 1362.01-03 | Subject Late Elections | Release Date 03/10/2000 |
| Number 200010007 | UILC 112.00-00 | Subject Combat Pay (Excluded v. Not Excluded) | Release Date 03/10/2000 |
| Number 200010006 | UILC 6042.01-00 | Subject Reportable Dividends | Release Date 03/10/2000 |
| Number 200010005 | UILC 6404.00-00 | Subject Abatements | Release Date 03/10/2000 |
| Number 200010004 | UILC 469.05-00 | Subject Rules Determining Income or Loss | Release Date 03/10/2000 |
| Number 200010004 | UILC 163.03-04 | Subject Property Held For Investment | Release Date 03/10/2000 |
| Number 200010003 | UILC 382.08-02 | Subject Net Unrealized Built-in Loss | Release Date 03/10/2000 |
| Number 200010003 | UILC 382.11-05 | Subject Preferred Stock | Release Date 03/10/2000 |
| Number 200010003 | UILC 382.12-03 | Subject Constructive Ownership of Stock | Release Date 03/10/2000 |
| Number 200010002 | UILC 461.01-04 | Subject Reserve for Estimated Expenses | Release Date 03/10/2000 |
| Number 200010001 | UILC 9111.19-01 | Subject Related Criminal Action | Release Date 03/10/2000 |
| Number 200009068 | UILC 507.01-00 | Subject Termination Under Section 507(a)(1) | Release Date 03/03/2000 |
| Number 200009068 | UILC 509.01-01 | Subject Private Foundation | Release Date 03/03/2000 |
