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 71401 - 71425 of 75933
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 200003028 | UILC 9100.07-00 | Subject Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | Release Date 01/21/2000 |
| Number 200003027 | UILC 877.08-00 | Subject Ruling Submission by Expatriating Long-Term Resident | Release Date 01/21/2000 |
| Number 200003026 | UILC 1362.01-03 | Subject Late Elections | Release Date 01/21/2000 |
| Number 200003025 | UILC 9100.22-00 | Subject Other | Release Date 01/21/2000 |
| Number 200003025 | UILC 1503.04-04 | Subject Dual Resident Corporation | Release Date 01/21/2000 |
| Number 200003024 | UILC 446.04-17 | Subject Change in Method of Accounting for Depreciation | Release Date 01/21/2000 |
| Number 200003023 | UILC 2518.00-00 | Subject Disclaimers | Release Date 01/21/2000 |
| Number 200003022 | UILC 42.14-01 | Subject Correction of Administrative Errors and Omissions | Release Date 01/21/2000 |
| Number 200003021 | UILC 50.00.00-00 | Subject LEVY | Release Date 01/21/2000 |
| Number 200003021 | UILC 51.00.00-00 | Subject LIENS | Release Date 01/21/2000 |
| Number 200003020 | UILC 877.01-00 | Subject Principal Purpose--the Avoidance of Tax | Release Date 01/21/2000 |
| Number 200003019 | UILC 1362.01-03 | Subject Late Elections | Release Date 01/21/2000 |
| Number 200003018 | UILC 9100.09-00 | Subject Section 442; Accounting Periods | Release Date 01/21/2000 |
| Number 200003017 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 01/21/2000 |
| Number 200003016 | UILC 4982.00-00 | Subject Excise Tax on Undistributed Income of Regulated Investment Companies | Release Date 01/21/2000 |
| Number 200003015 | UILC 7701.25-02 | Subject Qualified Motor Vehicle Operating Agreement Defined | Release Date 01/21/2000 |
| Number 200003014 | UILC 1042.00-00 | Subject Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives | Release Date 01/21/2000 |
| Number 200003013 | UILC 170.00-00 | Subject Charitable, Etc. Contributions and Gifts | Release Date 01/21/2000 |
| Number 200003012 | UILC 1502.13-00 | Subject Intercompany Transactions | Release Date 01/21/2000 |
| Number 200003011 | UILC 1362.02-02 | Subject Ceases to be Small Business Corporation | Release Date 01/21/2000 |
| Number 200003011 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 01/21/2000 |
| Number 200003010 | UILC 482.11-08 | Subject Cost Sharing Agreements | Release Date 01/21/2000 |
| Number 200003009 | UILC 482.08-00 | Subject Interest | Release Date 01/21/2000 |
| 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 |
