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 71326 - 71350 of 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 200003009 | UILC 482.08-04 | Subject Loan v. Capital Contribution | Release Date 01/21/2000 |
| Number 200003009 | UILC 1442.04-00 | Subject Interest | Release Date 01/21/2000 |
| Number 200003008 | UILC 6041.07-00 | Subject Payments Other Than in Cash | Release Date 01/21/2000 |
| Number 200003008 | UILC 6050P.00-00 | Subject Returns Relating to Cancellation of Indebtedness by Certain Financial Entities | Release Date 01/21/2000 |
| Number 200003007 | UILC 332.01-00 | Subject Nonrecognition of Gain or Loss | Release Date 01/21/2000 |
| Number 200003006 | UILC 3121.15-00 | Subject Application of Hospital Insurance Tax to Federal, State, and Local Government | Release Date 01/21/2000 |
| Number 200003005 | UILC 170.11-03 | Subject Inventory and Other Property | Release Date 01/21/2000 |
| Number 200003004 | UILC 833.02-00 | Subject Special Deduction | Release Date 01/21/2000 |
| Number 200003004 | UILC 172.01-00 | Subject Carryback and Carryover | Release Date 01/21/2000 |
| Number 200003003 | UILC 7436.05-01 | Subject Restrictions on Assessment | Release Date 01/21/2000 |
| Number 200003002 | UILC 1001.12-05 | Subject Restrictive Sales Agreement | Release Date 01/21/2000 |
| Number 200003002 | UILC 954.02-05 | Subject Sale or Exchange of Property | Release Date 01/21/2000 |
| Number 200003001 | UILC 482.08-00 | Subject Interest | Release Date 01/21/2000 |
| Number 200003001 | UILC 482.08-04 | Subject Loan v. Capital Contribution | Release Date 01/21/2000 |
| Number 200003001 | UILC 1442.04-00 | Subject Interest | Release Date 01/21/2000 |
| Number 200002052 | UILC 414.09-00 | Subject Certain Employee Contributions | Release Date 01/14/2000 |
| Number 200002051 | UILC 414.09-00 | Subject Certain Employee Contributions | Release Date 01/14/2000 |
| Number 200002050 | UILC 414.08-00 | Subject Church Plan | Release Date 01/14/2000 |
| Number 200002049 | UILC 851.01-00 | Subject Election to be Regulated Investment Company | Release Date 01/14/2000 |
| Number 200002049 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/14/2000 |
| Number 200002048 | UILC 42.14-01 | Subject Correction of Administrative Errors and Omissions | Release Date 01/14/2000 |
| Number 200002047 | UILC 61.09-31 | Subject Insurance Benefits | Release Date 01/14/2000 |
| Number 200002047 | UILC 79.00-00 | Subject Group-Term Life Insurance--Employees (Payments Included v. Not Included) | Release Date 01/14/2000 |
| Number 200002046 | UILC 6103.00-00 | Subject Confidentiality and Disclosure of Returns and Return Information | Release Date 01/14/2000 |
| Number 200002045 | UILC 7216.20-01 | Subject Other Provisions of Code | Release Date 01/14/2000 |
