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 73476 - 73500 of 75673
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199926048 | UILC 4941.04-00 | Subject Definition of Self-Dealing | Release Date 07/02/1999 |
| Number 199926048 | UILC 4945.04-00 | Subject Definition of Taxable Expenditure | Release Date 07/02/1999 |
| Number 199926047 | UILC 414.09-00 | Subject Certain Employee Contributions | Release Date 07/02/1999 |
| Number 199926046 | UILC 414.08-00 | Subject Church Plan | Release Date 07/02/1999 |
| Number 199926045 | UILC 1031.00-00 | Subject Exchange of Property Held for Productive Use or Investment | Release Date 07/02/1999 |
| Number 199926044 | UILC 368.05-00 | Subject Recapitalization (Type "E") | Release Date 07/02/1999 |
| Number 199926043 | UILC 42.14-01 | Subject Correction of Administrative Errors and Omissions | Release Date 07/02/1999 |
| Number 199926042 | UILC 174.05-02 | Subject From Amortization to Current Deduction | Release Date 07/02/1999 |
| Number 199926041 | UILC 2056.00-00 | Subject Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | Release Date 07/02/1999 |
| Number 199926040 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 07/02/1999 |
| Number 199926039 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 07/02/1999 |
| Number 199926038 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 07/02/1999 |
| Number 199926037 | UILC 355.01-01 | Subject Split-Off | Release Date 07/02/1999 |
| Number 199926037 | UILC 368.00-00 | Subject Definitions Relating to Corporate Reorganizations | Release Date 07/02/1999 |
| Number 199926036 | UILC 355.01-00 | Subject Spin-Off | Release Date 07/02/1999 |
| Number 199926036 | UILC 355.04-00 | Subject Business Purpose | Release Date 07/02/1999 |
| Number 199926035 | UILC 38.04-00 | Subject Limitation Based on Amount of Tax | Release Date 07/02/1999 |
| Number 199926034 | UILC 3121.01-19 | Subject When Paid and Received | Release Date 07/02/1999 |
| Number 199926034 | UILC 3121.01-21 | Subject Supplemental Wages Paid by Third Party | Release Date 07/02/1999 |
| Number 199926033 | UILC 831.00-00 | Subject Tax On Insurance Companies Other Than Life Insurance Companies | Release Date 07/02/1999 |
| Number 199926032 | UILC 704.01-04 | Subject Section 704(c) Considerations | Release Date 07/02/1999 |
| Number 199926032 | UILC 721.00-00 | Subject Nonrecognition of Gain or Loss on Contributions | Release Date 07/02/1999 |
| Number 199926032 | UILC 731.00-00 | Subject Extent of Recognition of Gain or Loss on Distribution | Release Date 07/02/1999 |
| Number 199926031 | UILC 877.01-00 | Subject Principal Purpose--the Avoidance of Tax | Release Date 07/02/1999 |
| Number 199926030 | UILC 162.36-00 | Subject Million Dollar Cap - Executive Employee Compensation | Release Date 07/02/1999 |
