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.
- Enter a term in the Find box.
- Click the Search button.
Showing 71476 - 71500 of 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 200001012 | UILC 2518.01-01 | Subject Time Limit | Release Date 01/07/2000 |
| Number 200001012 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 01/07/2000 |
| Number 200001011 | UILC 355.01-00 | Subject Spin-Off | Release Date 01/07/2000 |
| Number 200001011 | UILC 356.00-00 | Subject Receipt of Additional Consideration--Boot (Gain Recognized v. Not Recognized) | Release Date 01/07/2000 |
| Number 200001011 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 01/07/2000 |
| Number 200001010 | UILC 2055.00-00 | Subject Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | Release Date 01/07/2000 |
| Number 200001009 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 01/07/2000 |
| Number 200001008 | UILC 475.01-00 | Subject Treatment of Securities Marked to Market | Release Date 01/07/2000 |
| Number 200001007 | UILC 367.40-02 | Subject Liquidations Under Section 332 | Release Date 01/07/2000 |
| Number 200001007 | UILC 381.01-00 | Subject Net Operating Loss Carryovers | Release Date 01/07/2000 |
| Number 200001007 | UILC 864.02-07 | Subject Property Formerly Used in U.S. Business | Release Date 01/07/2000 |
| Number 200001006 | UILC 446.03-00 | Subject Methods of Accounting (Permissible Method v. Not Permissible) | Release Date 01/07/2000 |
| Number 200001006 | UILC 446.04-02 | Subject Required by Commissioner | Release Date 01/07/2000 |
| Number 200001006 | UILC 451.13-01 | Subject Services (Rev. Rul. 71-21) | Release Date 01/07/2000 |
| Number 200001006 | UILC 7121.00-00 | Subject Closing Agreements | Release Date 01/07/2000 |
| Number 200001005 | UILC 165.13-00 | Subject Abandonment Losses | Release Date 01/07/2000 |
| Number 200001004 | UILC 1362.01-03 | Subject Late Elections | Release Date 01/07/2000 |
| Number 200001003 | UILC 6621.01-00 | Subject Overpayment and Underpayment Rates | Release Date 01/07/2000 |
| Number 200001002 | UILC 165.13-00 | Subject Abandonment Losses | Release Date 01/07/2000 |
| Number 200001001 | UILC 61.43-01 | Subject Lease of Property | Release Date 01/07/2000 |
| Number 200001001 | UILC 61.50-00 | Subject Leveraged Leasing | Release Date 01/07/2000 |
| Number 200001001 | UILC 161.00-00 | Subject Allowance of Deductions (Deductible v. Not Deductible) | Release Date 01/07/2000 |
| Number 200001001 | UILC 9214.04-00 | Subject Computer Leasing | Release Date 01/07/2000 |
| Number 199952095 | UILC 4942.03-07 | Subject Set-Asides | Release Date 12/31/1999 |
| Number 199952094 | UILC 418A.00-00 | Subject Notice of Reorganization and Funding Requirements | Release Date 12/31/1999 |
