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 71451 - 71475 of 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 200001024 | UILC 338.00-00 | Subject Certain Stock Purchases Treated as Asset Acquisitions | Release Date 01/07/2000 |
| Number 200001024 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/07/2000 |
| Number 200001023 | UILC 877.01-00 | Subject Principal Purpose--the Avoidance of Tax | Release Date 01/07/2000 |
| Number 200001022 | UILC 6214.03-00 | Subject Jurisdiction Over Other Years | Release Date 01/07/2000 |
| Number 200001021 | UILC 351.00-00 | Subject Transfer to Corporation Controlled by Transferor | Release Date 01/07/2000 |
| Number 200001021 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 01/07/2000 |
| Number 200001021 | UILC 355.01-00 | Subject Spin-Off | Release Date 01/07/2000 |
| Number 200001021 | UILC 367.00-00 | Subject Foreign Corporations | Release Date 01/07/2000 |
| Number 200001021 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 01/07/2000 |
| Number 200001020 | UILC 9100.09-00 | Subject Section 442; Accounting Periods | Release Date 01/07/2000 |
| Number 200001019 | UILC 6402.00-00 | Subject Authority to Make Credits or Refunds | Release Date 01/07/2000 |
| Number 200001019 | UILC 6511.00-00 | Subject Limitations on Credit or Refund (Barred v. Not Barred) | Release Date 01/07/2000 |
| Number 200001018 | UILC 482.11-08 | Subject Cost Sharing Agreements | Release Date 01/07/2000 |
| Number 200001017 | UILC 1362.01-03 | Subject Late Elections | Release Date 01/07/2000 |
| Number 200001016 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/07/2000 |
| Number 200001016 | UILC 7701.00-00 | Subject Definitions | Release Date 01/07/2000 |
| Number 200001015 | UILC 671.00-00 | Subject Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | Release Date 01/07/2000 |
| Number 200001015 | UILC 2702.00-00 | Subject Special Valuation Rules for Transfers in Trust | Release Date 01/07/2000 |
| Number 200001015 | UILC 1361.00-00 | Subject Definitions | Release Date 01/07/2000 |
| Number 200001014 | UILC 457.01-00 | Subject Year of Inclusion in Gross Income | Release Date 01/07/2000 |
| Number 200001014 | UILC 457.05-00 | Subject Eligible Deferred Compensation Plan Defined | Release Date 01/07/2000 |
| Number 200001013 | UILC 671.00-00 | Subject Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | Release Date 01/07/2000 |
| Number 200001013 | UILC 2702.00-00 | Subject Special Valuation Rules for Transfers in Trust | Release Date 01/07/2000 |
| Number 200001013 | UILC 1361.00-00 | Subject Definitions | Release Date 01/07/2000 |
| Number 200001012 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 01/07/2000 |
