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 71951 - 71975 of 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199947041 | UILC 404.16-00 | Subject Dividend Paid Deduction for ESOPs | Release Date 11/26/1999 |
| Number 199947040 | UILC 107.00-00 | Subject Rental Value of Parsonage (Excluded v. Not Excluded) | Release Date 11/26/1999 |
| Number 199947040 | UILC 403.00-00 | Subject Taxation of Employee Annuities (Taxable v. Not Taxable) | Release Date 11/26/1999 |
| Number 199947039 | UILC 414.07-00 | Subject Governmental Plan | Release Date 11/26/1999 |
| Number 199947038 | UILC 4942.05-01 | Subject Active Conduct of Exempt Purpose Activities | Release Date 11/26/1999 |
| Number 199947038 | UILC 4944.03-00 | Subject Exception for Program-Related Investments | Release Date 11/26/1999 |
| Number 199947037 | UILC 401.00-00 | Subject Qualified Pension, Profit-Sharing, and Stock Bonus Plan | Release Date 11/26/1999 |
| Number 199947036 | UILC 408.02-01 | Subject Benefit Distributions | Release Date 11/26/1999 |
| Number 199947036 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 11/26/1999 |
| Number 199947035 | UILC 4945.00-00 | Subject Excise Taxes on Taxable Expenditures | Release Date 11/26/1999 |
| Number 199947034 | UILC 2701.00-00 | Subject Special Valuation Rules for Transfers of Interests in Corporations or Partnerships | Release Date 11/26/1999 |
| Number 199947033 | UILC 338.01-02 | Subject Time in which Election must be made | Release Date 11/26/1999 |
| Number 199947033 | UILC 9100.07-00 | Subject Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | Release Date 11/26/1999 |
| Number 199947032 | UILC 468A.04-02 | Subject Revised Schedules | Release Date 11/26/1999 |
| Number 199947032 | UILC 468A.03-04 | Subject Formulas or Other Methods | Release Date 11/26/1999 |
| Number 199947031 | UILC 1441.02-01 | Subject Fixed or Determinable Annual or Periodic Income | Release Date 11/26/1999 |
| Number 199947031 | UILC 1441.07-00 | Subject Reduced Rate or Exemption by Application of Tax Treaty | Release Date 11/26/1999 |
| Number 199947031 | UILC 1442.00-00 | Subject Withholding of Tax on Foreign Corporations (Required v. Not Required) | Release Date 11/26/1999 |
| Number 199947030 | UILC 985.01-00 | Subject Functional Currency of a QBU | Release Date 11/26/1999 |
| Number 199947029 | UILC 6041.08-00 | Subject Payments By United States Or A State | Release Date 11/26/1999 |
| Number 199947029 | UILC 6045.03-00 | Subject Real Estate Transactions | Release Date 11/26/1999 |
| Number 199947028 | UILC 863.00-00 | Subject Items Not Specified in Sections 861 or 862 | Release Date 11/26/1999 |
| Number 199947027 | UILC 9114.02-12 | Subject Royalties | Release Date 11/26/1999 |
| Number 199947026 | UILC 168.31-02 | Subject Definitions and Special Rules | Release Date 11/26/1999 |
| Number 199947025 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 11/26/1999 |
