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 73201 - 73225 of 75629
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199930004 | UILC 61.50-00 | Subject Leveraged Leasing | Release Date 07/30/1999 |
| Number 199930004 | UILC 161.00-00 | Subject Allowance of Deductions (Deductible v. Not Deductible) | Release Date 07/30/1999 |
| Number 199930004 | UILC 482.00-00 | Subject Allocation of Income and Deductions Among Taxpayers | Release Date 07/30/1999 |
| Number 199930004 | UILC 9214.04-00 | Subject Computer Leasing | Release Date 07/30/1999 |
| Number 199930003 | UILC 74.04.01-00 | Subject SUITS: By the U.S.: Enforcement of levy | Release Date 07/30/1999 |
| Number 199930002 | UILC 2502.01-01 | Subject Taxable Gifts for Prior Periods | Release Date 07/30/1999 |
| Number 199930002 | UILC 2505.01-00 | Subject Reduction of Credit for Sum of Amounts Used in Prior Periods | Release Date 07/30/1999 |
| Number 199930002 | UILC 2505.04-00 | Subject Mandatory Character of Credit | Release Date 07/30/1999 |
| Number 199930001 | UILC 1221.12-02 | Subject Business Hedges | Release Date 07/30/1999 |
| Number 199930001 | UILC 7805.04-00 | Subject Retroactive Effect of Regulation | Release Date 07/30/1999 |
| Number 199929051 | UILC 4971.02-00 | Subject Additional Tax | Release Date 07/23/1999 |
| Number 199929050 | UILC 170.07-00 | Subject Percentage Limitations | Release Date 07/23/1999 |
| Number 199929050 | UILC 501.03-08 | Subject Educational Organizations | Release Date 07/23/1999 |
| Number 199929049 | UILC 501.00-00 | Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | Release Date 07/23/1999 |
| Number 199929048 | UILC 401.00-00 | Subject Qualified Pension, Profit-Sharing, and Stock Bonus Plan | Release Date 07/23/1999 |
| Number 199929047 | UILC 507.01-00 | Subject Termination Under Section 507(a)(1) | Release Date 07/23/1999 |
| Number 199929047 | UILC 4945.04-06 | Subject Expenditure Responsibility | Release Date 07/23/1999 |
| Number 199929046 | UILC 412.06-00 | Subject Minimum Funding Waiver | Release Date 07/23/1999 |
| Number 199929045 | UILC 415.02-01 | Subject Annual Addition | Release Date 07/23/1999 |
| Number 199929044 | UILC 512.09-03 | Subject Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00|et. seq.) | Release Date 07/23/1999 |
| Number 199929043 | UILC 132.03-00 | Subject Working Condition Fringe | Release Date 07/23/1999 |
| Number 199929042 | UILC 9100.05-00 | Subject Section 266; Carrying Charges | Release Date 07/23/1999 |
| Number 199929041 | UILC 141.00-00 | Subject Private Activity Bond; Qualified Bond | Release Date 07/23/1999 |
| Number 199929040 | UILC 2044.00-00 | Subject Certain Property for which Marital Deduction was Previously Allowed | Release Date 07/23/1999 |
| Number 199929039 | UILC 367.03-00 | Subject Treatment of Transfers of Stock or Securities to Foreign Corporations | Release Date 07/23/1999 |
