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 75933
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199951040 | UILC 4942.03-07 | Subject Set-Asides | Release Date 12/24/1999 |
| Number 199951039 | UILC 1362.01-03 | Subject Late Elections | Release Date 12/24/1999 |
| Number 199951038 | UILC 1033.02-00 | Subject Definition of Involuntary Conversion Events | Release Date 12/24/1999 |
| Number 199951037 | UILC 1033.02-00 | Subject Definition of Involuntary Conversion Events | Release Date 12/24/1999 |
| Number 199951036 | UILC 338.00-00 | Subject Certain Stock Purchases Treated as Asset Acquisitions | Release Date 12/24/1999 |
| Number 199951036 | UILC 9100.06-00 | Subject Section 338(g); Election Under Section 1.338-1T(c)(1) | Release Date 12/24/1999 |
| Number 199951035 | UILC 465.01-02 | Subject Amounts Protected Against Loss | Release Date 12/24/1999 |
| Number 199951034 | UILC 32.00-00 | Subject (Former Section 43 Redesignated Section 32) Earned Income Credit | Release Date 12/24/1999 |
| Number 199951033 | UILC 351.00-00 | Subject Transfer to Corporation Controlled by Transferor | Release Date 12/24/1999 |
| Number 199951033 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 12/24/1999 |
| Number 199951032 | UILC 2702.00-00 | Subject Special Valuation Rules for Transfers in Trust | Release Date 12/24/1999 |
| Number 199951031 | UILC 2702.00-00 | Subject Special Valuation Rules for Transfers in Trust | Release Date 12/24/1999 |
| Number 199951030 | UILC 877.01-00 | Subject Principal Purpose--the Avoidance of Tax | Release Date 12/24/1999 |
| Number 199951029 | UILC 2056.07-03 | Subject Qualifying Interest | Release Date 12/24/1999 |
| Number 199951028 | UILC 2601.03-01 | Subject Irrevocable Trusts | Release Date 12/24/1999 |
| Number 199951028 | UILC 1001.00-00 | Subject Determination of Amount of and Recognition of Gain or Loss | Release Date 12/24/1999 |
| Number 199951028 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 12/24/1999 |
| Number 199951028 | UILC 1223.00-00 | Subject Holding Period of Capital Assets | Release Date 12/24/1999 |
| Number 199951028 | UILC 2036.00-00 | Subject Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | Release Date 12/24/1999 |
| Number 199951027 | UILC 351.00-00 | Subject Transfer to Corporation Controlled by Transferor | Release Date 12/24/1999 |
| Number 199951027 | UILC 367.00-00 | Subject Foreign Corporations | Release Date 12/24/1999 |
| Number 199951027 | UILC 897.00-00 | Subject Disposition of Investment in United States Real Property | Release Date 12/24/1999 |
| Number 199951026 | UILC 1362.01-03 | Subject Late Elections | Release Date 12/24/1999 |
| Number 199951025 | UILC 817.08-04 | Subject Look-Through Diversification | Release Date 12/24/1999 |
| Number 199951024 | UILC 118.00-00 | Subject Contributions to the Capital of a Corporation | Release Date 12/24/1999 |
