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 71276 - 71300 of 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 200003048 | UILC 513.00-00 | Subject Unrelated v. Not Unrelated Trade or Business | Release Date 01/21/2000 |
| Number 200003048 | UILC 514.00-00 | Subject Unrelated Debt-Financed Income | Release Date 01/21/2000 |
| Number 200003047 | UILC 4945.00-00 | Subject Excise Taxes on Taxable Expenditures | Release Date 01/21/2000 |
| Number 200003046 | UILC 4945.00-00 | Subject Excise Taxes on Taxable Expenditures | Release Date 01/21/2000 |
| Number 200003045 | UILC 4945.00-00 | Subject Excise Taxes on Taxable Expenditures | Release Date 01/21/2000 |
| Number 200003044 | UILC 1361.00-00 | Subject Definitions | Release Date 01/21/2000 |
| Number 200003043 | UILC 83.13-00 | Subject Rabbi Trusts | Release Date 01/21/2000 |
| Number 200003043 | UILC 457.05-00 | Subject Eligible Deferred Compensation Plan Defined | Release Date 01/21/2000 |
| Number 200003043 | UILC 671.02-00 | Subject Persons Treated as Grantors | Release Date 01/21/2000 |
| Number 200003043 | UILC 677.00-00 | Subject Income for Benefit of Grantor | Release Date 01/21/2000 |
| Number 200003042 | UILC 09.24.00-00 | Subject BANKRUPTCY CODE CASES: Jurisdiction of bankruptcy court | Release Date 01/21/2000 |
| Number 200003041 | UILC 1362.01-03 | Subject Late Elections | Release Date 01/21/2000 |
| Number 200003040 | UILC 1362.01-03 | Subject Late Elections | Release Date 01/21/2000 |
| Number 200003039 | UILC 165.06-02 | Subject Securities In Affiliated Corporations | Release Date 01/21/2000 |
| Number 200003038 | UILC 468.02-00 | Subject Establishment of Reserves | Release Date 01/21/2000 |
| Number 200003038 | UILC 481.00-00 | Subject Adjustments Required by Changes in Method of Accounting | Release Date 01/21/2000 |
| Number 200003037 | UILC 42.04-02 | Subject Existing Buildings | Release Date 01/21/2000 |
| Number 200003036 | UILC 472.01-00 | Subject Election | Release Date 01/21/2000 |
| Number 200003036 | UILC 9100.11-00 | Subject Section 472; LIFO Election | Release Date 01/21/2000 |
| Number 200003035 | UILC 877.01-00 | Subject Principal Purpose--the Avoidance of Tax | Release Date 01/21/2000 |
| Number 200003034 | UILC 1362.01-03 | Subject Late Elections | Release Date 01/21/2000 |
| Number 200003033 | UILC 1362.01-03 | Subject Late Elections | Release Date 01/21/2000 |
| Number 200003032 | UILC 1362.01-03 | Subject Late Elections | Release Date 01/21/2000 |
| Number 200003031 | UILC 1362.01-03 | Subject Late Elections | Release Date 01/21/2000 |
| Number 200003030 | UILC 1362.01-03 | Subject Late Elections | Release Date 01/21/2000 |
