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 72501 - 72525 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199939035 | UILC 263.11-02 | Subject Promotional Expense | Release Date 10/01/1999 |
| Number 199939034 | UILC 6331.00-00 | Subject Levy and Distraint | Release Date 10/01/1999 |
| Number 199939031 | UILC 6103.04-00 | Subject Disclosure to States for State Tax Administration | Release Date 10/01/1999 |
| Number 199939030 | UILC 1362.01-03 | Subject Late Elections | Release Date 10/01/1999 |
| Number 199939029 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 10/01/1999 |
| Number 199939028 | UILC 1504.00-00 | Subject Definitions | Release Date 10/01/1999 |
| Number 199939027 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 10/01/1999 |
| Number 199939027 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 10/01/1999 |
| Number 199939026 | UILC 1362.01-03 | Subject Late Elections | Release Date 10/01/1999 |
| Number 199939025 | UILC 355.01-01 | Subject Split-Off | Release Date 10/01/1999 |
| Number 199939024 | UILC 2654.00-00 | Subject Special Rules | Release Date 10/01/1999 |
| Number 199939024 | UILC 2642.01-00 | Subject Inclusion Ratio Defined | Release Date 10/01/1999 |
| Number 199939024 | UILC 9999.98-00 | Subject Not Able to Identify Under Present List | Release Date 10/01/1999 |
| Number 199939023 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/01/1999 |
| Number 199939022 | UILC 877.01-00 | Subject Principal Purpose--the Avoidance of Tax | Release Date 10/01/1999 |
| Number 199939021 | UILC 61.00-00 | Subject Gross Income v. Not Gross Income | Release Date 10/01/1999 |
| Number 199939021 | UILC 170.01-00 | Subject Time of Making Contribution | Release Date 10/01/1999 |
| Number 199939020 | UILC 1362.01-03 | Subject Late Elections | Release Date 10/01/1999 |
| Number 199939019 | UILC 9100.09-00 | Subject Section 442; Accounting Periods | Release Date 10/01/1999 |
| Number 199939018 | UILC 468A.04-02 | Subject Revised Schedules | Release Date 10/01/1999 |
| Number 199939018 | UILC 468A.03-04 | Subject Formulas or Other Methods | Release Date 10/01/1999 |
| Number 199939017 | UILC 332.02-00 | Subject Within One Year | Release Date 10/01/1999 |
| Number 199939017 | UILC 368.06-00 | Subject Change in Identity, etc. (Type "F") | Release Date 10/01/1999 |
| Number 199939016 | UILC 1362.01-03 | Subject Late Elections | Release Date 10/01/1999 |
| Number 199939015 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 10/01/1999 |
