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 71801 - 71825 of 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199950019 | UILC 337.00-00 | Subject Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) | Release Date 12/17/1999 |
| Number 199950018 | UILC 1362.01-03 | Subject Late Elections | Release Date 12/17/1999 |
| Number 199950017 | UILC 1362.01-03 | Subject Late Elections | Release Date 12/17/1999 |
| Number 199950016 | UILC 1362.01-03 | Subject Late Elections | Release Date 12/17/1999 |
| Number 199950015 | UILC 1362.01-03 | Subject Late Elections | Release Date 12/17/1999 |
| Number 199950014 | UILC 2512.13-00 | Subject Transfers for Insufficient Consideration | Release Date 12/17/1999 |
| Number 199950013 | UILC 1362.01-03 | Subject Late Elections | Release Date 12/17/1999 |
| Number 199950012 | UILC 1362.01-03 | Subject Late Elections | Release Date 12/17/1999 |
| Number 199950011 | UILC 1362.01-03 | Subject Late Elections | Release Date 12/17/1999 |
| Number 199950010 | UILC 4982.00-00 | Subject Excise Tax on Undistributed Income of Regulated Investment Companies | Release Date 12/17/1999 |
| Number 199950009 | UILC 7701.21-11 | Subject Lawful Permanent Resident (Green Card Test) | Release Date 12/17/1999 |
| Number 199950008 | UILC 6231.03-00 | Subject Partnership Item | Release Date 12/17/1999 |
| Number 199950008 | UILC 6231.05-00 | Subject Affected Item | Release Date 12/17/1999 |
| Number 199950008 | UILC 6621.03-01 | Subject Tax Motivated Transaction | Release Date 12/17/1999 |
| Number 199950008 | UILC 9210.00-00 | Subject Farming Shelter | Release Date 12/17/1999 |
| Number 199950007 | UILC 9200.00-00 | Subject Tax Shelter (Use This Category Only When No Other Category Is Appropriate) | Release Date 12/17/1999 |
| Number 199950006 | UILC 861.10-02 | Subject Integrated Financial Transactions | Release Date 12/17/1999 |
| Number 199950005 | UILC 1502.76-00 | Subject Taxable Year of Members of Group | Release Date 12/17/1999 |
| Number 199950004 | UILC 168.18-00 | Subject Recovery Period | Release Date 12/17/1999 |
| Number 199950004 | UILC 168.20-00 | Subject Classification of Property | Release Date 12/17/1999 |
| Number 199950003 | UILC 368.03-01 | Subject Substantially All the Property | Release Date 12/17/1999 |
| Number 199950002 | UILC 894.04-00 | Subject Royalties | Release Date 12/17/1999 |
| Number 199950001 | UILC 04.01.00-00 | Subject ASSESSMENTS: Abatement | Release Date 12/17/1999 |
| Number 199949047 | UILC 412.06-00 | Subject Minimum Funding Waiver | Release Date 12/10/1999 |
| Number 199949046 | UILC 9999.98-00 | Subject Not Able to Identify Under Present List | Release Date 12/10/1999 |
