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 73301 - 73325 of 75673
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199929021 | UILC 4941.00-00 | Subject Excise Taxes on Acts of Self-Dealing | Release Date 07/23/1999 |
| Number 199929020 | UILC 1362.01-03 | Subject Late Elections | Release Date 07/23/1999 |
| Number 199929019 | UILC 6013.04-01 | Subject Innocent Spouse Relief | Release Date 07/23/1999 |
| Number 199929018 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 07/23/1999 |
| Number 199929018 | UILC 355.01-00 | Subject Spin-Off | Release Date 07/23/1999 |
| Number 199929018 | UILC 357.02-00 | Subject Liabilities in Excess of Basis | Release Date 07/23/1999 |
| Number 199929017 | UILC 382.00-00 | Subject Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | Release Date 07/23/1999 |
| Number 199929017 | UILC 1502.21-00 | Subject Consolidated Net Operating Loss Deduction | Release Date 07/23/1999 |
| Number 199929017 | UILC 1502.75-10 | Subject When Group Remains in Existence | Release Date 07/23/1999 |
| Number 199929016 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 07/23/1999 |
| Number 199929015 | UILC 357.02-00 | Subject Liabilities in Excess of Basis | Release Date 07/23/1999 |
| Number 199929014 | UILC 1362.01-03 | Subject Late Elections | Release Date 07/23/1999 |
| Number 199929013 | UILC 355.01-01 | Subject Split-Off | Release Date 07/23/1999 |
| Number 199929013 | UILC 368.09-01 | Subject Several Steps | Release Date 07/23/1999 |
| Number 199929012 | UILC 1362.01-03 | Subject Late Elections | Release Date 07/23/1999 |
| Number 199929011 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 07/23/1999 |
| Number 199929010 | UILC 856.04-00 | Subject Rents From Real Property | Release Date 07/23/1999 |
| Number 199929009 | UILC 1031.06-00 | Subject Multi-Party Exchanges | Release Date 07/23/1999 |
| Number 199929008 | UILC 121.01-02 | Subject Ownership | Release Date 07/23/1999 |
| Number 199929008 | UILC 1223.01-00 | Subject Decedent and Estate | Release Date 07/23/1999 |
| Number 199929007 | UILC 3231.01-00 | Subject Employers v. Not Employers | Release Date 07/23/1999 |
| Number 199929006 | UILC 513.00-00 | Subject Unrelated v. Not Unrelated Trade or Business | Release Date 07/23/1999 |
| Number 199929005 | UILC 09.05.00-00 | Subject BANKRUPTCY CODE CASES: Appeals | Release Date 07/23/1999 |
| Number 199929005 | UILC 09.19A.00-00 | Subject BCC: ERISA plan | Release Date 07/23/1999 |
| Number 199929004 | UILC 9999.98-00 | Subject Not Able to Identify Under Present List | Release Date 07/23/1999 |
