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 71726 - 71750 of 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199951025 | UILC 817.08-04 | Subject Look-Through Diversification | Release Date 12/24/1999 |
| Number 199951024 | UILC 118.00-00 | Subject Contributions to the Capital of a Corporation | Release Date 12/24/1999 |
| Number 199951023 | UILC 1361.03-03 | Subject Electing Small Business Trusts | Release Date 12/24/1999 |
| Number 199951022 | UILC 1361.03-03 | Subject Electing Small Business Trusts | Release Date 12/24/1999 |
| Number 199951021 | UILC 1361.03-03 | Subject Electing Small Business Trusts | Release Date 12/24/1999 |
| Number 199951020 | UILC 1361.03-03 | Subject Electing Small Business Trusts | Release Date 12/24/1999 |
| Number 199951019 | UILC 877.01-00 | Subject Principal Purpose--the Avoidance of Tax | Release Date 12/24/1999 |
| Number 199951018 | UILC 1361.03-03 | Subject Electing Small Business Trusts | Release Date 12/24/1999 |
| Number 199951017 | UILC 1361.03-03 | Subject Electing Small Business Trusts | Release Date 12/24/1999 |
| Number 199951016 | UILC 877.01-00 | Subject Principal Purpose--the Avoidance of Tax | Release Date 12/24/1999 |
| Number 199951015 | UILC 6501.00-00 | Subject Limitations on Assessment and Collection (Barred v. Not Barred) | Release Date 12/24/1999 |
| Number 199951015 | UILC 6213.07-01 | Subject Mathematical or Clerical Errors | Release Date 12/24/1999 |
| Number 199951014 | UILC 355.01-00 | Subject Spin-Off | Release Date 12/24/1999 |
| Number 199951014 | UILC 368.05-00 | Subject Recapitalization (Type "E") | Release Date 12/24/1999 |
| Number 199951013 | UILC 457.00-00 | Subject Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations | Release Date 12/24/1999 |
| Number 199951012 | UILC 1362.01-03 | Subject Late Elections | Release Date 12/24/1999 |
| Number 199951011 | UILC 165.06-02 | Subject Securities In Affiliated Corporations | Release Date 12/24/1999 |
| Number 199951010 | UILC 1311.00-00 | Subject Correction of Error | Release Date 12/24/1999 |
| Number 199951009 | UILC 1001.00-00 | Subject Determination of Amount of and Recognition of Gain or Loss | Release Date 12/24/1999 |
| Number 199951009 | UILC 2511.00-00 | Subject Transfers in General (Gift v. Not a Gift) | Release Date 12/24/1999 |
| Number 199951009 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 12/24/1999 |
| Number 199951008 | UILC 6601.02-01 | Subject Starting Date (Avon Products) | Release Date 12/24/1999 |
| Number 199951007 | UILC 6401.00-00 | Subject Amounts Treated as Overpayments | Release Date 12/24/1999 |
| Number 199951006 | UILC 1031.02-00 | Subject Like Kind Property | Release Date 12/24/1999 |
| Number 199951005 | UILC 9999.98-00 | Subject Not Able to Identify Under Present List | Release Date 12/24/1999 |
