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 73376 - 73400 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199928036 | UILC 141.00-00 | Subject Private Activity Bond; Qualified Bond | Release Date 07/16/1999 |
| Number 199928035 | UILC 115.00-00 | Subject Income of States, Municipalities, etc. | Release Date 07/16/1999 |
| Number 199928034 | UILC 402.01-01 | Subject Capital Gain Treatment of Certain Distributions | Release Date 07/16/1999 |
| Number 199928034 | UILC 402.08-00 | Subject Rollover Contributions | Release Date 07/16/1999 |
| Number 199928033 | UILC 402.01-01 | Subject Capital Gain Treatment of Certain Distributions | Release Date 07/16/1999 |
| Number 199928033 | UILC 402.08-00 | Subject Rollover Contributions | Release Date 07/16/1999 |
| Number 199928032 | UILC 402.01-01 | Subject Capital Gain Treatment of Certain Distributions | Release Date 07/16/1999 |
| Number 199928032 | UILC 402.08-00 | Subject Rollover Contributions | Release Date 07/16/1999 |
| Number 199928031 | UILC 402.01-01 | Subject Capital Gain Treatment of Certain Distributions | Release Date 07/16/1999 |
| Number 199928031 | UILC 402.08-00 | Subject Rollover Contributions | Release Date 07/16/1999 |
| Number 199928030 | UILC 414.07-00 | Subject Governmental Plan | Release Date 07/16/1999 |
| Number 199928029 | UILC 6041.00-00 | Subject Information at Source | Release Date 07/16/1999 |
| Number 199928028 | UILC 877.01-00 | Subject Principal Purpose--the Avoidance of Tax | Release Date 07/16/1999 |
| Number 199928027 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 07/16/1999 |
| Number 199928027 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 07/16/1999 |
| Number 199928026 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 07/16/1999 |
| Number 199928025 | UILC 851.01-00 | Subject Election to be Regulated Investment Company | Release Date 07/16/1999 |
| Number 199928025 | UILC 855.01-00 | Subject General Rule | Release Date 07/16/1999 |
| Number 199928025 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 07/16/1999 |
| Number 199928024 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 07/16/1999 |
| Number 199928023 | UILC 9100.09-00 | Subject Section 442; Accounting Periods | Release Date 07/16/1999 |
| Number 199928022 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 07/16/1999 |
| Number 199928021 | UILC 305.00-00 | Subject Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) | Release Date 07/16/1999 |
| Number 199928021 | UILC 305.06-00 | Subject Certain Transactions Treated as Distributions | Release Date 07/16/1999 |
| Number 199928020 | UILC 4982.00-00 | Subject Excise Tax on Undistributed Income of Regulated Investment Companies | Release Date 07/16/1999 |
