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 72626 - 72650 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199938002 | UILC 75.14.00-00 | Subject SUMMONSES: Use of | Release Date 09/24/1999 |
| Number 199938001 | UILC 49.04.00-00 | Subject JUDGMENTS: Res judicata | Release Date 09/24/1999 |
| Number 199938001 | UILC 51.06.00-00 | Subject LIENS: Estate tax liens | Release Date 09/24/1999 |
| Number 199937056 | UILC 412.06-00 | Subject Minimum Funding Waiver | Release Date 09/17/1999 |
| Number 199937055 | UILC 408.11-02 | Subject Definitions | Release Date 09/17/1999 |
| Number 199937054 | UILC 412.06-00 | Subject Minimum Funding Waiver | Release Date 09/17/1999 |
| Number 199937053 | UILC 507.00-00 | Subject Termination of Private Foundation Status | Release Date 09/17/1999 |
| Number 199937053 | UILC 509.00-00 | Subject Private Foundation Defined | Release Date 09/17/1999 |
| Number 199937053 | UILC 4940.00-00 | Subject Excise Tax on Net Investment Income (Applicable v. Not Applicable) | Release Date 09/17/1999 |
| Number 199937053 | UILC 4941.04-00 | Subject Definition of Self-Dealing | Release Date 09/17/1999 |
| Number 199937053 | UILC 4942.03-05 | Subject Qualifying Distribution | Release Date 09/17/1999 |
| Number 199937053 | UILC 4944.00-00 | Subject Excise Tax on "Jeopardizing" Investments | Release Date 09/17/1999 |
| Number 199937053 | UILC 4945.04-06 | Subject Expenditure Responsibility | Release Date 09/17/1999 |
| Number 199937053 | UILC 6033.02-01 | Subject Private Foundation | Release Date 09/17/1999 |
| Number 199937052 | UILC 403.00-00 | Subject Taxation of Employee Annuities (Taxable v. Not Taxable) | Release Date 09/17/1999 |
| Number 199937051 | UILC 4945.00-00 | Subject Excise Taxes on Taxable Expenditures | Release Date 09/17/1999 |
| Number 199937050 | UILC 1033.02-00 | Subject Definition of Involuntary Conversion Events | Release Date 09/17/1999 |
| Number 199937049 | UILC 861.09-07 | Subject Fair Market Value Method | Release Date 09/17/1999 |
| Number 199937048 | UILC 4945.00-00 | Subject Excise Taxes on Taxable Expenditures | Release Date 09/17/1999 |
| Number 199937047 | UILC 414.08-00 | Subject Church Plan | Release Date 09/17/1999 |
| Number 199937046 | UILC 877.01-00 | Subject Principal Purpose--the Avoidance of Tax | Release Date 09/17/1999 |
| Number 199937045 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 09/17/1999 |
| Number 199937044 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 09/17/1999 |
| Number 199937043 | UILC 2702.00-00 | Subject Special Valuation Rules for Transfers in Trust | Release Date 09/17/1999 |
| Number 199937042 | UILC 1035.00-00 | Subject Exchanges of Insurance Policies | Release Date 09/17/1999 |
