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 73526 - 73550 of 75673
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199926015 | UILC 29.00-00 | Subject (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | Release Date 07/02/1999 |
| Number 199926014 | UILC 1502.91-01 | Subject Stock Ownership Requirement | Release Date 07/02/1999 |
| Number 199926013 | UILC 29.00-00 | Subject (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | Release Date 07/02/1999 |
| Number 199926012 | UILC 6404.00-00 | Subject Abatements | Release Date 07/02/1999 |
| Number 199926011 | UILC 269.00-00 | Subject Acquisitions Made to Evade or Avoid Income Tax | Release Date 07/02/1999 |
| Number 199926011 | UILC 269.01-00 | Subject Principal Purpose Text | Release Date 07/02/1999 |
| Number 199926011 | UILC 861.03-00 | Subject Dividends | Release Date 07/02/1999 |
| Number 199926010 | UILC 1362.02-03 | Subject Passive Investment Income | Release Date 07/02/1999 |
| Number 199926009 | UILC 1362.02-03 | Subject Passive Investment Income | Release Date 07/02/1999 |
| Number 199926008 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 07/02/1999 |
| Number 199926007 | UILC 1362.02-03 | Subject Passive Investment Income | Release Date 07/02/1999 |
| Number 199926006 | UILC 338.01-00 | Subject Express Election | Release Date 07/02/1999 |
| Number 199926005 | UILC 4261.01-00 | Subject Amounts Paid | Release Date 07/02/1999 |
| Number 199926004 | UILC 103.02-00 | Subject State and Local | Release Date 07/02/1999 |
| Number 199926004 | UILC 103.06-00 | Subject Industrial Development Bonds (Repealed But See 141.00-00|et. seq.) | Release Date 07/02/1999 |
| Number 199926003 | UILC 351.00-00 | Subject Transfer to Corporation Controlled by Transferor | Release Date 07/02/1999 |
| Number 199926003 | UILC 358.02-01 | Subject Prior Transactions Affecting Basis | Release Date 07/02/1999 |
| Number 199926002 | UILC 64.50.00-00 | Subject PROP. SUBJECT TO COLLECT: Withheld amounts on constr. contracts | Release Date 07/02/1999 |
| Number 199926002 | UILC 50.14.03-00 | Subject LEVY: Failure to surrender property: Penalty for | Release Date 07/02/1999 |
| Number 199926001 | UILC 355.01-00 | Subject Spin-Off | Release Date 07/02/1999 |
| Number 199926001 | UILC 355.01-01 | Subject Split-Off | Release Date 07/02/1999 |
| Number 199926001 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 07/02/1999 |
| Number 199925054 | UILC 2053.00-00 | Subject Expenses, Indebtedness, and Taxes (Deductible v. Not Deductible) | Release Date 06/25/1999 |
| Number 199925053 | UILC 1362.01-03 | Subject Late Elections | Release Date 06/25/1999 |
| Number 199925052 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 06/25/1999 |
