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 72601 - 72625 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199938020 | UILC 1362.01-03 | Subject Late Elections | Release Date 09/24/1999 |
| Number 199938019 | UILC 1502.20-00 | Subject Loss Disallowance Rule | Release Date 09/24/1999 |
| Number 199938019 | UILC 9100.28-00 | Subject Regulation Section 1.1502-20; Loss Disallowance Rule | Release Date 09/24/1999 |
| Number 199938018 | UILC 263.10-00 | Subject Protective Payments | Release Date 09/24/1999 |
| Number 199938017 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 09/24/1999 |
| Number 199938017 | UILC 7701.00-00 | Subject Definitions | Release Date 09/24/1999 |
| Number 199938016 | UILC 6223.04-00 | Subject Failure to Provide Notice | Release Date 09/24/1999 |
| Number 199938015 | UILC 1362.01-03 | Subject Late Elections | Release Date 09/24/1999 |
| Number 199938014 | UILC 3231.01-00 | Subject Employers v. Not Employers | Release Date 09/24/1999 |
| Number 199938013 | UILC 3121.02-08 | Subject Services of Ministers or Members of an Order | Release Date 09/24/1999 |
| Number 199938013 | UILC 3401.02-01 | Subject Exclusions From Wages | Release Date 09/24/1999 |
| Number 199938012 | UILC 1362.02-03 | Subject Passive Investment Income | Release Date 09/24/1999 |
| Number 199938011 | UILC 1362.01-03 | Subject Late Elections | Release Date 09/24/1999 |
| Number 199938010 | UILC 1362.01-03 | Subject Late Elections | Release Date 09/24/1999 |
| Number 199938009 | UILC 1362.01-03 | Subject Late Elections | Release Date 09/24/1999 |
| Number 199938008 | UILC 3231.01-00 | Subject Employers v. Not Employers | Release Date 09/24/1999 |
| Number 199938007 | UILC 367.06-00 | Subject Transfer of Foreign Branch with Previously Deducted Losses Under Section 367(a) | Release Date 09/24/1999 |
| Number 199938007 | UILC 367.30-00 | Subject Transfers of Intangible Property to Foreign Corporations Under Section 367(d) | Release Date 09/24/1999 |
| Number 199938007 | UILC 904.05-02 | Subject Dispositions | Release Date 09/24/1999 |
| Number 199938007 | UILC 904.05-04 | Subject Overall Foreign Loss Accounts | Release Date 09/24/1999 |
| Number 199938006 | UILC 6103.03-00 | Subject Disclosure Pursuant to Taxpayer's Consent | Release Date 09/24/1999 |
| Number 199938005 | UILC 2036.08-03 | Subject Stock Transferred--Rights Retained | Release Date 09/24/1999 |
| Number 199938004 | UILC 6402.00-00 | Subject Authority to Make Credits or Refunds | Release Date 09/24/1999 |
| Number 199938003 | UILC 446.01-00 | Subject Clearly v. Not Clearly Reflecting Income | Release Date 09/24/1999 |
| Number 199938003 | UILC 9999.97-00 | Subject Substance v. Form Issues Not Contained in Present List | Release Date 09/24/1999 |
