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 71751 - 71775 of 75933
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199952020 | UILC 1361.05-00 | Subject Qualified Subchapter S Subsidiary | Release Date 12/31/1999 |
| Number 199952020 | UILC 1374.00-00 | Subject Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | Release Date 12/31/1999 |
| Number 199952019 | UILC 332.01-00 | Subject Nonrecognition of Gain or Loss | Release Date 12/31/1999 |
| Number 199952019 | UILC 337.10-00 | Subject Section 332 Liquidations | Release Date 12/31/1999 |
| Number 199952019 | UILC 381.00-00 | Subject Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) | Release Date 12/31/1999 |
| Number 199952019 | UILC 1361.05-00 | Subject Qualified Subchapter S Subsidiary | Release Date 12/31/1999 |
| Number 199952019 | UILC 1374.00-00 | Subject Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | Release Date 12/31/1999 |
| Number 199952018 | UILC 4371.00-00 | Subject Foreign Insurers Policies Tax (Taxable v. Not Taxable) | Release Date 12/31/1999 |
| Number 199952017 | UILC 162.07-05 | Subject Commissions | Release Date 12/31/1999 |
| Number 199952016 | UILC 6231.07-00 | Subject Tax Matters Partner | Release Date 12/31/1999 |
| Number 199952015 | UILC 9999.98-00 | Subject Not Able to Identify Under Present List | Release Date 12/31/1999 |
| Number 199952014 | UILC 671.00-00 | Subject Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | Release Date 12/31/1999 |
| Number 199952014 | UILC 958.00-00 | Subject Rules for Determining Stock Ownership | Release Date 12/31/1999 |
| Number 199952012 | UILC 83.00-00 | Subject Property Transferred in Connection With Performance of Services | Release Date 12/31/1999 |
| Number 199952012 | UILC 83.11-00 | Subject Nonqualified Stock Options | Release Date 12/31/1999 |
| Number 199952012 | UILC 2033.00-00 | Subject Property in Which Decedent Had an Interest | Release Date 12/31/1999 |
| Number 199952012 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 12/31/1999 |
| Number 199952012 | UILC 2701.00-00 | Subject Special Valuation Rules for Transfers of Interests in Corporations or Partnerships | Release Date 12/31/1999 |
| Number 199952012 | UILC 2703.00-00 | Subject Certain Rights and Restrictions Disregarded | Release Date 12/31/1999 |
| Number 199952011 | UILC 832.06-02 | Subject Unpaid Losses | Release Date 12/31/1999 |
| Number 199952010 | UILC 167.00-00 | Subject Depreciation | Release Date 12/31/1999 |
| Number 199952010 | UILC 446.00-00 | Subject General Rule for Methods of Accounting (Permissible v. Not Permissible) | Release Date 12/31/1999 |
| Number 199952009 | UILC 6050I.00-00 | Subject Returns Relating to Cash Received in Trade or Business | Release Date 12/31/1999 |
| Number 199952008 | UILC 6601.00-00 | Subject Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) | Release Date 12/31/1999 |
| Number 199952007 | UILC 29.03-00 | Subject Definitions | Release Date 12/31/1999 |
