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 73626 - 73650 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199925028 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 06/25/1999 |
| Number 199925028 | UILC 2654.00-00 | Subject Special Rules | Release Date 06/25/1999 |
| Number 199925027 | UILC 671.00-00 | Subject Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | Release Date 06/25/1999 |
| Number 199925027 | UILC 2702.00-00 | Subject Special Valuation Rules for Transfers in Trust | Release Date 06/25/1999 |
| Number 199925026 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 06/25/1999 |
| Number 199925025 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 06/25/1999 |
| Number 199925024 | UILC 9100.20-00 | Subject Section 1502; Election to File Consolidated Return | Release Date 06/25/1999 |
| Number 199925023 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 06/25/1999 |
| Number 199925022 | UILC 877.01-00 | Subject Principal Purpose--the Avoidance of Tax | Release Date 06/25/1999 |
| Number 199925021 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 06/25/1999 |
| Number 199925020 | UILC 721.00-00 | Subject Nonrecognition of Gain or Loss on Contributions | Release Date 06/25/1999 |
| Number 199925019 | UILC 721.00-00 | Subject Nonrecognition of Gain or Loss on Contributions | Release Date 06/25/1999 |
| Number 199925018 | UILC 721.00-00 | Subject Nonrecognition of Gain or Loss on Contributions | Release Date 06/25/1999 |
| Number 199925017 | UILC 721.00-00 | Subject Nonrecognition of Gain or Loss on Contributions | Release Date 06/25/1999 |
| Number 199925016 | UILC 6229.03-01 | Subject 6 Years for 3 Years | Release Date 06/25/1999 |
| Number 199925015 | UILC 856.01-00 | Subject Income Requirements | Release Date 06/25/1999 |
| Number 199925014 | UILC 925.00-00 | Subject Transfer Pricing Rules | Release Date 06/25/1999 |
| Number 199925014 | UILC 6501.00-00 | Subject Limitations on Assessment and Collection (Barred v. Not Barred) | Release Date 06/25/1999 |
| Number 199925014 | UILC 6901.03-00 | Subject Period of Limitations | Release Date 06/25/1999 |
| Number 199925013 | UILC 925.00-00 | Subject Transfer Pricing Rules | Release Date 06/25/1999 |
| Number 199925013 | UILC 6501.00-00 | Subject Limitations on Assessment and Collection (Barred v. Not Barred) | Release Date 06/25/1999 |
| Number 199925013 | UILC 6901.03-00 | Subject Period of Limitations | Release Date 06/25/1999 |
| Number 199925012 | UILC 162.25-01 | Subject Ordinary and Necessary | Release Date 06/25/1999 |
| Number 199925011 | UILC 103.00-00 | Subject Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) | Release Date 06/25/1999 |
| Number 199925011 | UILC 103.02-00 | Subject State and Local | Release Date 06/25/1999 |
