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 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199951004 | UILC 1031.04-00 | Subject Excepted Property | Release Date 12/24/1999 |
| Number 199951003 | UILC 1311.00-00 | Subject Correction of Error | Release Date 12/24/1999 |
| Number 199951002 | UILC 897.01-00 | Subject Foreign Governments and International Organizations | Release Date 12/24/1999 |
| Number 199951002 | UILC 897.02-00 | Subject U.S. Real Property Interest | Release Date 12/24/1999 |
| Number 199951002 | UILC 1445.04-02 | Subject Transferor Is Exempt From U.S. Tax | Release Date 12/24/1999 |
| Number 199951002 | UILC 6511.09-00 | Subject Timeliness of Claim | Release Date 12/24/1999 |
| Number 199951001 | UILC 4251.00-00 | Subject Communications Tax (Taxable v. Not Taxable) | Release Date 12/24/1999 |
| Number 199950044 | UILC 401.28-00 | Subject Union-negotiated Multiemployer Pension Plans | Release Date 12/17/1999 |
| Number 199950044 | UILC 415.01-00 | Subject Limitation for Defined Benefit Plans | Release Date 12/17/1999 |
| Number 199950043 | UILC 412.06-00 | Subject Minimum Funding Waiver | Release Date 12/17/1999 |
| Number 199950042 | UILC 4940.00-00 | Subject Excise Tax on Net Investment Income (Applicable v. Not Applicable) | Release Date 12/17/1999 |
| Number 199950041 | UILC 414.09-00 | Subject Certain Employee Contributions | Release Date 12/17/1999 |
| Number 199950040 | UILC 414.09-00 | Subject Certain Employee Contributions | Release Date 12/17/1999 |
| Number 199950039 | UILC 4941.04-00 | Subject Definition of Self-Dealing | Release Date 12/17/1999 |
| Number 199950039 | UILC 4943.04-03 | Subject Business Enterprise | Release Date 12/17/1999 |
| Number 199950039 | UILC 4944.03-00 | Subject Exception for Program-Related Investments | Release Date 12/17/1999 |
| Number 199950039 | UILC 4945.04-00 | Subject Definition of Taxable Expenditure | Release Date 12/17/1999 |
| Number 199950038 | UILC 877.01-00 | Subject Principal Purpose--the Avoidance of Tax | Release Date 12/17/1999 |
| Number 199950037 | UILC 1362.01-03 | Subject Late Elections | Release Date 12/17/1999 |
| Number 199950036 | UILC 103.02-00 | Subject State and Local | Release Date 12/17/1999 |
| Number 199950035 | UILC 3401.04-02 | Subject Employee v. Not an Employee | Release Date 12/17/1999 |
| Number 199950035 | UILC 3401.06-00 | Subject Not Employees Under Section 530 of 1978 Revenue Act | Release Date 12/17/1999 |
| Number 199950035 | UILC 6041.00-00 | Subject Information at Source | Release Date 12/17/1999 |
| Number 199950034 | UILC 151.03-00 | Subject Dependents | Release Date 12/17/1999 |
| Number 199950033 | UILC 6020.02-00 | Subject Return Prepared by IRS Personnel | Release Date 12/17/1999 |
