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 72426 - 72450 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199940025 | UILC 117.06-05 | Subject Discrimination in Favor of Highly Compensated Employees | Release Date 10/08/1999 |
| Number 199940025 | UILC 410.02-01 | Subject Discrimination as to Coverage | Release Date 10/08/1999 |
| Number 199940024 | UILC 1362.01-03 | Subject Late Elections | Release Date 10/08/1999 |
| Number 199940023 | UILC 4161.01-00 | Subject Sport Fishing Equipment | Release Date 10/08/1999 |
| Number 199940022 | UILC 1362.01-03 | Subject Late Elections | Release Date 10/08/1999 |
| Number 199940021 | UILC 83.13-00 | Subject Rabbi Trusts | Release Date 10/08/1999 |
| Number 199940021 | UILC 402.00-00 | Subject Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | Release Date 10/08/1999 |
| Number 199940021 | UILC 401.10-00 | Subject Assignment and Alienation of Plan Benefits (See Also 414.00-00) | Release Date 10/08/1999 |
| Number 199940021 | UILC 162.02-00 | Subject Ordinary and Necessary (See Also Specific Headings Infra This Section) | Release Date 10/08/1999 |
| Number 199940020 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 10/08/1999 |
| Number 199940019 | UILC 877.08-00 | Subject Ruling Submission by Expatriating Long-Term Resident | Release Date 10/08/1999 |
| Number 199940018 | UILC 1502.20-00 | Subject Loss Disallowance Rule | Release Date 10/08/1999 |
| Number 199940017 | UILC 877.08-00 | Subject Ruling Submission by Expatriating Long-Term Resident | Release Date 10/08/1999 |
| Number 199940016 | UILC 3231.01-00 | Subject Employers v. Not Employers | Release Date 10/08/1999 |
| Number 199940015 | UILC 457.01-00 | Subject Year of Inclusion in Gross Income | Release Date 10/08/1999 |
| Number 199940015 | UILC 457.05-00 | Subject Eligible Deferred Compensation Plan Defined | Release Date 10/08/1999 |
| Number 199940014 | UILC 457.01-00 | Subject Year of Inclusion in Gross Income | Release Date 10/08/1999 |
| Number 199940014 | UILC 457.05-00 | Subject Eligible Deferred Compensation Plan Defined | Release Date 10/08/1999 |
| Number 199940013 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 10/08/1999 |
| Number 199940013 | UILC 355.04-00 | Subject Business Purpose | Release Date 10/08/1999 |
| Number 199940012 | UILC 9114.05-04 | Subject Germany | Release Date 10/08/1999 |
| Number 199940012 | UILC 882.03-00 | Subject Return Required | Release Date 10/08/1999 |
| Number 199940012 | UILC 7852.00-00 | Subject Other Applicable Rules | Release Date 10/08/1999 |
| Number 199940011 | UILC 1059.00-00 | Subject Corporate Shareholder's Basis in Stock Reduced by Non-taxed Portion of Extraordinary Dividends | Release Date 10/08/1999 |
| Number 199940011 | UILC 1059.06-00 | Subject Election to Substitute Fair Market Value | Release Date 10/08/1999 |
