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 71501 - 71525 of 75933
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 200002006 | UILC 4051.00-00 | Subject Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) | Release Date 01/14/2000 |
| Number 200002005 | UILC 6211.00-00 | Subject Definition of a Deficiency | Release Date 01/14/2000 |
| Number 200002004 | UILC 1502.77-00 | Subject Common Parent Agent for Subsidiaries | Release Date 01/14/2000 |
| Number 200002004 | UILC 1502.77-01 | Subject Alternative Agents of the Group | Release Date 01/14/2000 |
| Number 200002003 | UILC 1502.21-00 | Subject Consolidated Net Operating Loss Deduction | Release Date 01/14/2000 |
| Number 200002002 | UILC 6215.00-00 | Subject Assessment of Deficiency Found by Tax Court | Release Date 01/14/2000 |
| Number 200002001 | UILC 9114.03-14 | Subject Greece | Release Date 01/14/2000 |
| Number 200001049 | UILC 4941.04-00 | Subject Definition of Self-Dealing | Release Date 01/07/2000 |
| Number 200001049 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 01/07/2000 |
| Number 200001048 | UILC 507.00-00 | Subject Termination of Private Foundation Status | Release Date 01/07/2000 |
| Number 200001048 | UILC 509.00-00 | Subject Private Foundation Defined | Release Date 01/07/2000 |
| Number 200001048 | UILC 4941.04-00 | Subject Definition of Self-Dealing | Release Date 01/07/2000 |
| Number 200001048 | UILC 4942.03-05 | Subject Qualifying Distribution | Release Date 01/07/2000 |
| Number 200001048 | UILC 4942.05-01 | Subject Active Conduct of Exempt Purpose Activities | Release Date 01/07/2000 |
| Number 200001048 | UILC 4945.04-06 | Subject Expenditure Responsibility | Release Date 01/07/2000 |
| Number 200001047 | UILC 4942.03-07 | Subject Set-Asides | Release Date 01/07/2000 |
| Number 200001046 | UILC 9999.98-00 | Subject Not Able to Identify Under Present List | Release Date 01/07/2000 |
| Number 200001045 | UILC 2518.00-00 | Subject Disclaimers | Release Date 01/07/2000 |
| Number 200001045 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 01/07/2000 |
| Number 200001044 | UILC 412.06-00 | Subject Minimum Funding Waiver | Release Date 01/07/2000 |
| Number 200001043 | UILC 412.06-00 | Subject Minimum Funding Waiver | Release Date 01/07/2000 |
| Number 200001042 | UILC 1502.20-00 | Subject Loss Disallowance Rule | Release Date 01/07/2000 |
| Number 200001042 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/07/2000 |
| Number 200001041 | UILC 332.00-00 | Subject Complete Liquidation of Subsidiaries | Release Date 01/07/2000 |
| Number 200001041 | UILC 351.00-00 | Subject Transfer to Corporation Controlled by Transferor | Release Date 01/07/2000 |
