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.
- Enter a term in the Find box.
- Click the Search button.
Showing 71776 - 71800 of 75933
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199952006 | 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 199952005 | UILC 3121.16-00 | Subject Treatment of Certain Deferred Compensation and Salary Reduction Arrangements | Release Date 12/31/1999 |
| Number 199952004 | UILC 09.19.01-00 | Subject BC: Determ. of tax liab.: Amount /legality of any tax liability | Release Date 12/31/1999 |
| Number 199952003 | UILC 50.30.14-00 | Subject LEVY: Sale: Surplus proceeds | Release Date 12/31/1999 |
| Number 199952001 | UILC 304.01-04 | Subject Distribution Treated as an Exchange Under Section 302 | Release Date 12/31/1999 |
| Number 199951053 | UILC 401.06-00 | Subject Required Distributions | Release Date 12/24/1999 |
| Number 199951053 | UILC 401.06-02 | Subject Employee Dies Before Entire Interest Distributed | Release Date 12/24/1999 |
| Number 199951052 | UILC 402.07-00 | Subject Unrealized Appreciation of Employer's Securities | Release Date 12/24/1999 |
| Number 199951051 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 12/24/1999 |
| Number 199951051 | UILC 408.06-00 | Subject Distributions | Release Date 12/24/1999 |
| Number 199951050 | UILC 9999.98-00 | Subject Not Able to Identify Under Present List | Release Date 12/24/1999 |
| Number 199951049 | UILC 414.08-00 | Subject Church Plan | Release Date 12/24/1999 |
| Number 199951048 | UILC 403.00-00 | Subject Taxation of Employee Annuities (Taxable v. Not Taxable) | Release Date 12/24/1999 |
| Number 199951047 | UILC 401.00-00 | Subject Qualified Pension, Profit-Sharing, and Stock Bonus Plan | Release Date 12/24/1999 |
| Number 199951046 | UILC 408.00-00 | Subject Individual Retirement Accounts | Release Date 12/24/1999 |
| Number 199951045 | UILC 338.01-02 | Subject Time in which Election must be made | Release Date 12/24/1999 |
| Number 199951045 | UILC 9100.07-00 | Subject Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | Release Date 12/24/1999 |
| Number 199951044 | UILC 351.00-00 | Subject Transfer to Corporation Controlled by Transferor | Release Date 12/24/1999 |
| Number 199951044 | UILC 367.00-00 | Subject Foreign Corporations | Release Date 12/24/1999 |
| Number 199951044 | UILC 897.00-00 | Subject Disposition of Investment in United States Real Property | Release Date 12/24/1999 |
| Number 199951043 | UILC 351.00-00 | Subject Transfer to Corporation Controlled by Transferor | Release Date 12/24/1999 |
| Number 199951043 | UILC 367.00-00 | Subject Foreign Corporations | Release Date 12/24/1999 |
| Number 199951043 | UILC 897.00-00 | Subject Disposition of Investment in United States Real Property | Release Date 12/24/1999 |
| Number 199951042 | UILC 355.01-00 | Subject Spin-Off | Release Date 12/24/1999 |
| Number 199951041 | UILC 414.09-00 | Subject Certain Employee Contributions | Release Date 12/24/1999 |
