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 71576 - 71600 of 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199952053 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 12/31/1999 |
| Number 199952053 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 12/31/1999 |
| Number 199952052 | UILC 877.08-00 | Subject Ruling Submission by Expatriating Long-Term Resident | Release Date 12/31/1999 |
| Number 199952051 | UILC 877.08-00 | Subject Ruling Submission by Expatriating Long-Term Resident | Release Date 12/31/1999 |
| Number 199952050 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 12/31/1999 |
| Number 199952050 | UILC 355.04-00 | Subject Business Purpose | Release Date 12/31/1999 |
| Number 199952049 | UILC 115.00-00 | Subject Income of States, Municipalities, etc. | Release Date 12/31/1999 |
| Number 199952048 | UILC 3401.04-01 | Subject Employer v. Not an Employer | Release Date 12/31/1999 |
| Number 199952048 | UILC 3121.16-02 | Subject Nonqualified Deferred Compensation Plans | Release Date 12/31/1999 |
| Number 199952047 | UILC 162.04-02 | Subject Insurance | Release Date 12/31/1999 |
| Number 199952046 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 12/31/1999 |
| Number 199952045 | UILC 457.01-00 | Subject Year of Inclusion in Gross Income | Release Date 12/31/1999 |
| Number 199952045 | UILC 457.05-00 | Subject Eligible Deferred Compensation Plan Defined | Release Date 12/31/1999 |
| Number 199952044 | UILC 2055.12-07 | Subject Guaranteed Annuity Lead Interest | Release Date 12/31/1999 |
| Number 199952044 | UILC 2055.12-10 | Subject Reformations of Nonqualifying Interests | Release Date 12/31/1999 |
| Number 199952043 | UILC 1362.01-03 | Subject Late Elections | Release Date 12/31/1999 |
| Number 199952042 | UILC 457.01-00 | Subject Year of Inclusion in Gross Income | Release Date 12/31/1999 |
| Number 199952042 | UILC 457.05-00 | Subject Eligible Deferred Compensation Plan Defined | Release Date 12/31/1999 |
| Number 199952041 | UILC 877.03-00 | Subject Alternative Tax | Release Date 12/31/1999 |
| Number 199952041 | UILC 351.00-00 | Subject Transfer to Corporation Controlled by Transferor | Release Date 12/31/1999 |
| Number 199952041 | UILC 357.00-00 | Subject Assumption of Liability (Gain Recognized v. Not Recognized) | Release Date 12/31/1999 |
| Number 199952041 | UILC 367.03-14 | Subject Failure to Comply | Release Date 12/31/1999 |
| Number 199952041 | UILC 482.01-00 | Subject Organization, Trade or Business | Release Date 12/31/1999 |
| Number 199952041 | UILC 482.15-00 | Subject Sham Transaction | Release Date 12/31/1999 |
| Number 199952041 | UILC 1491.01-00 | Subject Transfer by a United States Citizen or Resident, or by a Domestic Corporation or Partnership, or by an Estate or Trust | Release Date 12/31/1999 |
