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 71776 - 71800 of 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199950033 | UILC 6651.04-00 | Subject Increase in Penalty for Failure to Pay Tax | Release Date 12/17/1999 |
| Number 199950033 | UILC 6651.20-00 | Subject Return Prepared by Service | Release Date 12/17/1999 |
| Number 199950032 | UILC 351.02-00 | Subject Series of Transactions | Release Date 12/17/1999 |
| Number 199950032 | UILC 355.09-00 | Subject Distributions Within a Consolidated Group | Release Date 12/17/1999 |
| Number 199950032 | UILC 355.01-00 | Subject Spin-Off | Release Date 12/17/1999 |
| Number 199950031 | UILC 1362.01-03 | Subject Late Elections | Release Date 12/17/1999 |
| Number 199950030 | UILC 121.03-00 | Subject Election | Release Date 12/17/1999 |
| Number 199950029 | UILC 108.00-00 | Subject Income From Discharge of Indebtedness | Release Date 12/17/1999 |
| Number 199950029 | UILC 108.01-00 | Subject Exclusion From Gross Income | Release Date 12/17/1999 |
| Number 199950029 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 12/17/1999 |
| Number 199950028 | UILC 108.00-00 | Subject Income From Discharge of Indebtedness | Release Date 12/17/1999 |
| Number 199950028 | UILC 108.01-00 | Subject Exclusion From Gross Income | Release Date 12/17/1999 |
| Number 199950028 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 12/17/1999 |
| Number 199950027 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 12/17/1999 |
| Number 199950027 | UILC 7701.00-00 | Subject Definitions | Release Date 12/17/1999 |
| Number 199950026 | UILC 1362.01-03 | Subject Late Elections | Release Date 12/17/1999 |
| Number 199950025 | UILC 1362.02-03 | Subject Passive Investment Income | Release Date 12/17/1999 |
| Number 199950024 | UILC 6402.04-01 | Subject Timing | Release Date 12/17/1999 |
| Number 199950024 | UILC 6402.04-02 | Subject Grounds | Release Date 12/17/1999 |
| Number 199950024 | UILC 6402.05-00 | Subject Who May File a Claim | Release Date 12/17/1999 |
| Number 199950023 | UILC 9100.09-00 | Subject Section 442; Accounting Periods | Release Date 12/17/1999 |
| Number 199950022 | UILC 7701.00-00 | Subject Definitions | Release Date 12/17/1999 |
| Number 199950021 | UILC 162.36-00 | Subject Million Dollar Cap - Executive Employee Compensation | Release Date 12/17/1999 |
| Number 199950020 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 12/17/1999 |
| Number 199950019 | UILC 336.00-00 | Subject Gain or Loss Recognized on Property Distributed in Complete Liquidation | Release Date 12/17/1999 |
