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 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199931013 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 08/06/1999 |
| Number 199931012 | UILC 41.00-00 | Subject Credit for Increasing Research Activities | Release Date 08/06/1999 |
| Number 199931012 | UILC 41.51-00 | Subject Qualified Research Expenses | Release Date 08/06/1999 |
| Number 199931012 | UILC 3401.00-00 | Subject Definitions | Release Date 08/06/1999 |
| Number 199931012 | UILC 3401.01-00 | Subject Wages Subject to Withholding | Release Date 08/06/1999 |
| Number 199931011 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 08/06/1999 |
| Number 199931010 | UILC 1362.02-02 | Subject Ceases to be Small Business Corporation | Release Date 08/06/1999 |
| Number 199931009 | UILC 1362.01-03 | Subject Late Elections | Release Date 08/06/1999 |
| Number 199931008 | UILC 1362.01-03 | Subject Late Elections | Release Date 08/06/1999 |
| Number 199931007 | UILC 28.00.00-00 | Subject ERRONEOUS REFUNDS | Release Date 08/06/1999 |
| Number 199931006 | UILC 1362.01-02 | Subject Election After Termination | Release Date 08/06/1999 |
| Number 199931005 | UILC 423.00-00 | Subject Employee Stock Purchase Plans | Release Date 08/06/1999 |
| Number 199931004 | UILC 924.01-00 | Subject Definition of Foreign Trading Gross Receipts | Release Date 08/06/1999 |
| Number 199931003 | UILC 355.01-00 | Subject Spin-Off | Release Date 08/06/1999 |
| Number 199931003 | UILC 355.01-01 | Subject Split-Off | Release Date 08/06/1999 |
| Number 199931003 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 08/06/1999 |
| Number 199931002 | UILC 1031.00-00 | Subject Exchange of Property Held for Productive Use or Investment | Release Date 08/06/1999 |
| Number 199931001 | UILC 6103.00-00 | Subject Confidentiality and Disclosure of Returns and Return Information | Release Date 08/06/1999 |
| Number 199930052 | UILC 402.08-05 | Subject By a Surviving Spouse | Release Date 07/30/1999 |
| Number 199930052 | UILC 4974.00-00 | Subject Excise Tax on Certain Accumulations in Qualified Retirement Plans | Release Date 07/30/1999 |
| Number 199930051 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 07/30/1999 |
| Number 199930051 | UILC 4945.04-05 | Subject Grants to Organizations | Release Date 07/30/1999 |
| Number 199930051 | UILC 501.03-23 | Subject Schools, Colleges, etc. | Release Date 07/30/1999 |
| Number 199930050 | UILC 507.00-00 | Subject Termination of Private Foundation Status | Release Date 07/30/1999 |
| Number 199930050 | UILC 509.00-00 | Subject Private Foundation Defined | Release Date 07/30/1999 |
