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 75933
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 200002043 | UILC 32.03-00 | Subject Qualifying Child | Release Date 01/14/2000 |
| Number 200002042 | UILC 860D.01-00 | Subject Election | Release Date 01/14/2000 |
| Number 200002042 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/14/2000 |
| Number 200002041 | UILC 877.00-00 | Subject Expatriation to Avoid Tax | Release Date 01/14/2000 |
| Number 200002040 | UILC 107.01-00 | Subject Rental Allowance | Release Date 01/14/2000 |
| Number 200002039 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 01/14/2000 |
| Number 200002038 | UILC 877.00-00 | Subject Expatriation to Avoid Tax | Release Date 01/14/2000 |
| Number 200002037 | UILC 1362.01-03 | Subject Late Elections | Release Date 01/14/2000 |
| Number 200002036 | UILC 51.09.00-00 | Subject LIENS: Gift tax liens | Release Date 01/14/2000 |
| Number 200002036 | UILC 51.49.01-00 | Subject LIENS: Removal: Certificate of non-attachment | Release Date 01/14/2000 |
| Number 200002036 | UILC 51.49.03-00 | Subject LIENS: Removal: Release | Release Date 01/14/2000 |
| Number 200002035 | UILC 877.01-00 | Subject Principal Purpose--the Avoidance of Tax | Release Date 01/14/2000 |
| Number 200002034 | UILC 936.09-00 | Subject Termination | Release Date 01/14/2000 |
| Number 200002033 | UILC 1362.02-03 | Subject Passive Investment Income | Release Date 01/14/2000 |
| Number 200002032 | UILC 1362.01-03 | Subject Late Elections | Release Date 01/14/2000 |
| Number 200002031 | UILC 1362.02-03 | Subject Passive Investment Income | Release Date 01/14/2000 |
| Number 200002030 | UILC 101.01-00 | Subject Certain Death Benefits (Excluded v. Not Excluded From Gross Income) | Release Date 01/14/2000 |
| Number 200002030 | UILC 7702.01-00 | Subject Definition | Release Date 01/14/2000 |
| Number 200002029 | UILC 170.07-00 | Subject Percentage Limitations | Release Date 01/14/2000 |
| Number 200002029 | UILC 664.00-00 | Subject Charitable Remainder Trusts | Release Date 01/14/2000 |
| Number 200002029 | UILC 664.03-00 | Subject Definitions | Release Date 01/14/2000 |
| Number 200002029 | UILC 664.03-02 | Subject Charitable Remainder Unitrust | Release Date 01/14/2000 |
| Number 200002028 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 01/14/2000 |
| Number 200002027 | UILC 1362.01-03 | Subject Late Elections | Release Date 01/14/2000 |
| Number 200002026 | UILC 9114.03-19 | Subject Ireland | Release Date 01/14/2000 |
