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 71151 - 71175 of 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 200005024 | UILC 472.01-00 | Subject Election | Release Date 02/04/2000 |
| Number 200005024 | UILC 9100.11-00 | Subject Section 472; LIFO Election | Release Date 02/04/2000 |
| Number 200005023 | UILC 304.00-00 | Subject Redemption Through Use of Related Corporations | Release Date 02/04/2000 |
| Number 200005022 | UILC 42.14-01 | Subject Correction of Administrative Errors and Omissions | Release Date 02/04/2000 |
| Number 200005021 | UILC 1362.01-03 | Subject Late Elections | Release Date 02/04/2000 |
| Number 200005020 | UILC 1362.01-03 | Subject Late Elections | Release Date 02/04/2000 |
| Number 200005019 | UILC 3406.00 | Subject Backup Withholding | Release Date 02/04/2000 |
| Number 200005019 | UILC 6041.06-00 | Subject Exceptions | Release Date 02/04/2000 |
| Number 200005019 | UILC 6045.00-00 | Subject Returns of Brokers | Release Date 02/04/2000 |
| Number 200005018 | UILC 1362.01-03 | Subject Late Elections | Release Date 02/04/2000 |
| Number 200005017 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 02/04/2000 |
| Number 200005016 | UILC 368.01-01 | Subject Using Stock of Corporation Controlling Acquiring Corporation | Release Date 02/04/2000 |
| Number 200005015 | UILC 1362.01-03 | Subject Late Elections | Release Date 02/04/2000 |
| Number 200005014 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 02/04/2000 |
| Number 200005013 | UILC 877.08-00 | Subject Ruling Submission by Expatriating Long-Term Resident | Release Date 02/04/2000 |
| Number 200005012 | UILC 1362.02-03 | Subject Passive Investment Income | Release Date 02/04/2000 |
| Number 200005011 | UILC 855.00-00 | Subject Dividends Paid by Regulated Investment Company After Close of Taxable Year | Release Date 02/04/2000 |
| Number 200005011 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 02/04/2000 |
| Number 200005010 | UILC 1362.01-03 | Subject Late Elections | Release Date 02/04/2000 |
| Number 200005009 | UILC 1362.01-03 | Subject Late Elections | Release Date 02/04/2000 |
| Number 200005008 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 02/04/2000 |
| Number 200005007 | UILC 1362.01-03 | Subject Late Elections | Release Date 02/04/2000 |
| Number 200005006 | UILC 83.01-00 | Subject When Includible in Gross Income | Release Date 02/04/2000 |
| Number 200005006 | UILC 1041.01-00 | Subject Transfers Incident to Divorce | Release Date 02/04/2000 |
| Number 200005005 | UILC 482.00-00 | Subject Allocation of Income and Deductions Among Taxpayers | Release Date 02/04/2000 |
