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 73026 - 73050 of 75673
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199932039 | UILC 877.01-00 | Subject Principal Purpose--the Avoidance of Tax | Release Date 08/13/1999 |
| Number 199932038 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 08/13/1999 |
| Number 199932037 | UILC 1362.01-03 | Subject Late Elections | Release Date 08/13/1999 |
| Number 199932035 | UILC 877.01-00 | Subject Principal Purpose--the Avoidance of Tax | Release Date 08/13/1999 |
| Number 199932034 | UILC 9100.22-00 | Subject Other | Release Date 08/13/1999 |
| Number 199932034 | UILC 1503.04-04 | Subject Dual Resident Corporation | Release Date 08/13/1999 |
| Number 199932033 | UILC 9100.09-00 | Subject Section 442; Accounting Periods | Release Date 08/13/1999 |
| Number 199932033 | UILC 444.03-00 | Subject Procedural Requirements for Making Election | Release Date 08/13/1999 |
| Number 199932032 | UILC 4976.00-00 | Subject Taxes with Respect to Funded Welfare Benefit Plans | Release Date 08/13/1999 |
| Number 199932032 | UILC 61.44-00 | Subject Recovery of Items Previously Deducted--Tax Benefit | Release Date 08/13/1999 |
| Number 199932031 | UILC 83.01-00 | Subject When Includible in Gross Income | Release Date 08/13/1999 |
| Number 199932031 | UILC 402.00-00 | Subject Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | Release Date 08/13/1999 |
| Number 199932031 | UILC 419.00-00 | Subject Treatment of Funded Welfare Benefit Plans | Release Date 08/13/1999 |
| Number 199932031 | UILC 671.02-00 | Subject Persons Treated as Grantors | Release Date 08/13/1999 |
| Number 199932031 | UILC 677.04-00 | Subject Discharge of Obligation of Grantor or Spouse | Release Date 08/13/1999 |
| Number 199932030 | UILC 1362.01-03 | Subject Late Elections | Release Date 08/13/1999 |
| Number 199932029 | UILC 1362.01-03 | Subject Late Elections | Release Date 08/13/1999 |
| Number 199932028 | UILC 642.03-03 | Subject Paid or Permanently Set Aside | Release Date 08/13/1999 |
| Number 199932027 | UILC 642.03-03 | Subject Paid or Permanently Set Aside | Release Date 08/13/1999 |
| Number 199932026 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 08/13/1999 |
| Number 199932025 | UILC 338.00-00 | Subject Certain Stock Purchases Treated as Asset Acquisitions | Release Date 08/13/1999 |
| Number 199932025 | UILC 9100.07-00 | Subject Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | Release Date 08/13/1999 |
| Number 199932024 | UILC 7704.00-00 | Subject Certain Publicly Traded Partnerships Treated as Corporations | Release Date 08/13/1999 |
| Number 199932024 | UILC 7704.03-00 | Subject Qualifying Income | Release Date 08/13/1999 |
| Number 199932023 | UILC 9100.09-00 | Subject Section 442; Accounting Periods | Release Date 08/13/1999 |
