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 72276 - 72300 of 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199943041 | UILC 468A.00-00 | Subject Special Rules for Decommissioning Cost | Release Date 10/29/1999 |
| Number 199943041 | UILC 461.00-00 | Subject General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | Release Date 10/29/1999 |
| Number 199943040 | UILC 83.04-02 | Subject Cancellation | Release Date 10/29/1999 |
| Number 199943040 | UILC 83.08-00 | Subject Deduction by Employer | Release Date 10/29/1999 |
| Number 199943040 | UILC 482.00-00 | Subject Allocation of Income and Deductions Among Taxpayers | Release Date 10/29/1999 |
| Number 199943039 | UILC 401.01-01 | Subject Exclusive Benefit of Employees or Their Beneficiaries | Release Date 10/29/1999 |
| Number 199943039 | UILC 503.02-00 | Subject Prohibited Transactions | Release Date 10/29/1999 |
| Number 199943038 | UILC 355.01-01 | Subject Split-Off | Release Date 10/29/1999 |
| Number 199943038 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 10/29/1999 |
| Number 199943037 | UILC 61.11-03 | Subject Government Payments | Release Date 10/29/1999 |
| Number 199943037 | UILC 118.01-02 | Subject Nonshareholder Contributions | Release Date 10/29/1999 |
| Number 199943037 | UILC 165.07-00 | Subject Disaster Losses | Release Date 10/29/1999 |
| Number 199943037 | UILC 1033.02-00 | Subject Definition of Involuntary Conversion Events | Release Date 10/29/1999 |
| Number 199943036 | UILC 351.00-00 | Subject Transfer to Corporation Controlled by Transferor | Release Date 10/29/1999 |
| Number 199943036 | UILC 368.06-00 | Subject Change in Identity, etc. (Type "F") | Release Date 10/29/1999 |
| Number 199943035 | UILC 265.04-00 | Subject Interest Expenses Relating to Tax-Exempts | Release Date 10/29/1999 |
| Number 199943034 | UILC 265.04-00 | Subject Interest Expenses Relating to Tax-Exempts | Release Date 10/29/1999 |
| Number 199943033 | UILC 42.14-01 | Subject Correction of Administrative Errors and Omissions | Release Date 10/29/1999 |
| Number 199943032 | UILC 280G.01-00 | Subject Definitions | Release Date 10/29/1999 |
| Number 199943032 | UILC 4999.00-00 | Subject Golden Parachute Payments | Release Date 10/29/1999 |
| Number 199943031 | UILC 1362.02-03 | Subject Passive Investment Income | Release Date 10/29/1999 |
| Number 199943030 | UILC 351.01-00 | Subject Control v. No Control by Transferor | Release Date 10/29/1999 |
| Number 199943030 | UILC 355.01-00 | Subject Spin-Off | Release Date 10/29/1999 |
| Number 199943029 | UILC 1362.01-03 | Subject Late Elections | Release Date 10/29/1999 |
| Number 199943028 | UILC 1362.01-03 | Subject Late Elections | Release Date 10/29/1999 |
