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 72726 - 72750 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199936046 | UILC 125.00-00 | Subject Cafeteria Plans | Release Date 09/10/1999 |
| Number 199936045 | UILC 1502.13-00 | Subject Intercompany Transactions | Release Date 09/10/1999 |
| Number 199936044 | UILC 404.04-00 | Subject Non-Exempt Funds or Plans | Release Date 09/10/1999 |
| Number 199936043 | UILC 3231.01-00 | Subject Employers v. Not Employers | Release Date 09/10/1999 |
| Number 199936042 | UILC 9100.09-00 | Subject Section 442; Accounting Periods | Release Date 09/10/1999 |
| Number 199936041 | UILC 50.29.00-00 | Subject LEVY: Retirement benefits | Release Date 09/10/1999 |
| Number 199936041 | UILC 64.38.00-00 | Subject PROPERTY SUBJECT TO COLLECTION: Pensions | Release Date 09/10/1999 |
| Number 199936040 | UILC 1362.02-03 | Subject Passive Investment Income | Release Date 09/10/1999 |
| Number 199936039 | UILC 1361.05-00 | Subject Qualified Subchapter S Subsidiary | Release Date 09/10/1999 |
| Number 199936039 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 09/10/1999 |
| Number 199936038 | UILC 2702.00-00 | Subject Special Valuation Rules for Transfers in Trust | Release Date 09/10/1999 |
| Number 199936037 | UILC 1362.01-03 | Subject Late Elections | Release Date 09/10/1999 |
| Number 199936036 | UILC 2511.00-00 | Subject Transfers in General (Gift v. Not a Gift) | Release Date 09/10/1999 |
| Number 199936036 | UILC 2519.00-00 | Subject Disposition of Certain Life Estates | Release Date 09/10/1999 |
| Number 199936035 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 09/10/1999 |
| Number 199936034 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 09/10/1999 |
| Number 199936033 | UILC 1362.01-03 | Subject Late Elections | Release Date 09/10/1999 |
| Number 199936032 | UILC 7701.03-00 | Subject Association v. Trust | Release Date 09/10/1999 |
| Number 199936031 | UILC 2522.02-04 | Subject Guaranteed Annuity and Unitrust Interests | Release Date 09/10/1999 |
| Number 199936031 | UILC 2033.00-00 | Subject Property in Which Decedent Had an Interest | Release Date 09/10/1999 |
| Number 199936031 | UILC 170.00-00 | Subject Charitable, Etc. Contributions and Gifts | Release Date 09/10/1999 |
| Number 199936031 | UILC 671.00-00 | Subject Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | Release Date 09/10/1999 |
| Number 199936031 | UILC 1361.03-01 | Subject Grantor Trusts | Release Date 09/10/1999 |
| Number 199936031 | UILC 4943.00-00 | Subject Excise Taxes on Excess Business Holdings | Release Date 09/10/1999 |
| Number 199936030 | UILC 104.03-00 | Subject Damages | Release Date 09/10/1999 |
