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 72301 - 72325 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199941048 | UILC 513.00-00 | Subject Unrelated v. Not Unrelated Trade or Business | Release Date 10/15/1999 |
| Number 199941047 | UILC 414.08-00 | Subject Church Plan | Release Date 10/15/1999 |
| Number 199941046 | UILC 368.03-00 | Subject Stock for Property (Type "C") | Release Date 10/15/1999 |
| Number 199941045 | UILC 1362.01-03 | Subject Late Elections | Release Date 10/15/1999 |
| Number 199941044 | UILC 351.00-00 | Subject Transfer to Corporation Controlled by Transferor | Release Date 10/15/1999 |
| Number 199941044 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 10/15/1999 |
| Number 199941044 | UILC 355.01-00 | Subject Spin-Off | Release Date 10/15/1999 |
| Number 199941044 | UILC 367.00-00 | Subject Foreign Corporations | Release Date 10/15/1999 |
| Number 199941044 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 10/15/1999 |
| Number 199941043 | UILC 9999.98-00 | Subject Not Able to Identify Under Present List | Release Date 10/15/1999 |
| Number 199941042 | UILC 332.00-00 | Subject Complete Liquidation of Subsidiaries | Release Date 10/15/1999 |
| Number 199941042 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 10/15/1999 |
| Number 199941042 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 10/15/1999 |
| Number 199941042 | UILC 7701.00-00 | Subject Definitions | Release Date 10/15/1999 |
| Number 199941041 | UILC 332.00-00 | Subject Complete Liquidation of Subsidiaries | Release Date 10/15/1999 |
| Number 199941041 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 10/15/1999 |
| Number 199941041 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 10/15/1999 |
| Number 199941040 | UILC 09.08.00-00 | Subject BANKRUPTCY CODE CASES: Automatic stay (Sec. 362) | Release Date 10/15/1999 |
| Number 199941039 | UILC 6511.05-00 | Subject Amended or Supplemental Claims | Release Date 10/15/1999 |
| Number 199941038 | UILC 6103.11-00 | Subject Disclosure for Tax Administration Purpose | Release Date 10/15/1999 |
| Number 199941037 | UILC 9100.09-00 | Subject Section 442; Accounting Periods | Release Date 10/15/1999 |
| Number 199941036 | UILC 6041.00-00 | Subject Information at Source | Release Date 10/15/1999 |
| Number 199941035 | UILC 1502.50-00 | Subject Life and Non-Life | Release Date 10/15/1999 |
| Number 199941035 | UILC 864.00-00 | Subject Definitions | Release Date 10/15/1999 |
| Number 199941035 | UILC 884.01-00 | Subject Branch Profits Tax | Release Date 10/15/1999 |
