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 74926 - 74950 of 75521
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199908062 | UILC 9999.98-00 | Subject Not Able to Identify Under Present List | Release Date 02/26/1999 |
| Number 199908061 | UILC 402.01-02 | Subject What Constitutes Separation From Service | Release Date 02/26/1999 |
| Number 199908060 | UILC 401.06-00 | Subject Required Distributions | Release Date 02/26/1999 |
| Number 199908060 | UILC 401.10-02 | Subject Definition of Assignment and Alienation | Release Date 02/26/1999 |
| Number 199908060 | UILC 402.01-01 | Subject Capital Gain Treatment of Certain Distributions | Release Date 02/26/1999 |
| Number 199908060 | UILC 402.09-00 | Subject Tax on Lump Sum Distributions | Release Date 02/26/1999 |
| Number 199908060 | UILC 643.02-00 | Subject Income Defined | Release Date 02/26/1999 |
| Number 199908060 | UILC 661.00-00 | Subject Deduction for Estates and Trusts Accumulating Income or Distributing Corpus | Release Date 02/26/1999 |
| Number 199908060 | UILC 662.00-00 | Subject Inclusion of Amounts in Gross Income of Beneficiaries of Estates and TrustsAccumulating Income or Distributing Corpus | Release Date 02/26/1999 |
| Number 199908060 | UILC 2501.01-00 | Subject Gift v. Not a Gift | Release Date 02/26/1999 |
| Number 199908060 | UILC 2512.01-00 | Subject Valuation of Property in General | Release Date 02/26/1999 |
| Number 199908059 | UILC 404.16-00 | Subject Dividend Paid Deduction for ESOPs | Release Date 02/26/1999 |
| Number 199908058 | UILC 9999.98-00 | Subject Not Able to Identify Under Present List | Release Date 02/26/1999 |
| Number 199908057 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 02/26/1999 |
| Number 199908056 | UILC 507.00-00 | Subject Termination of Private Foundation Status | Release Date 02/26/1999 |
| Number 199908056 | UILC 4940.00-00 | Subject Excise Tax on Net Investment Income (Applicable v. Not Applicable) | Release Date 02/26/1999 |
| Number 199908056 | UILC 4941.00-00 | Subject Excise Taxes on Acts of Self-Dealing | Release Date 02/26/1999 |
| Number 199908056 | UILC 4942.00-00 | Subject Taxes on Failure to Distribute Income | Release Date 02/26/1999 |
| Number 199908056 | UILC 4943.00-00 | Subject Excise Taxes on Excess Business Holdings | Release Date 02/26/1999 |
| Number 199908056 | UILC 4944.00-00 | Subject Excise Tax on "Jeopardizing" Investments | Release Date 02/26/1999 |
| Number 199908056 | UILC 4945.00-00 | Subject Excise Taxes on Taxable Expenditures | Release Date 02/26/1999 |
| Number 199908055 | UILC 507.00-00 | Subject Termination of Private Foundation Status | Release Date 02/26/1999 |
| Number 199908055 | UILC 4940.00-00 | Subject Excise Tax on Net Investment Income (Applicable v. Not Applicable) | Release Date 02/26/1999 |
| Number 199908055 | UILC 4941.00-00 | Subject Excise Taxes on Acts of Self-Dealing | Release Date 02/26/1999 |
| Number 199908055 | UILC 4942.00-00 | Subject Taxes on Failure to Distribute Income | Release Date 02/26/1999 |
