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 75051 - 75075 of 75409
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199906021 | UILC 61.00-00 | Subject Gross Income v. Not Gross Income | Release Date 02/12/1999 |
| Number 199906021 | UILC 61.03-00 | Subject Loan or Mortgage v. Sale | Release Date 02/12/1999 |
| Number 199906021 | UILC 61.43-00 | Subject Form v. Substance | Release Date 02/12/1999 |
| Number 199906021 | UILC 451.01-00 | Subject Annual Theory | Release Date 02/12/1999 |
| Number 199906020 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 02/12/1999 |
| Number 199906019 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 02/12/1999 |
| Number 199906018 | UILC 4982.00-00 | Subject Excise Tax on Undistributed Income of Regulated Investment Companies | Release Date 02/12/1999 |
| Number 199906017 | UILC 336.00-00 | Subject Gain or Loss Recognized on Property Distributed in Complete Liquidation | Release Date 02/12/1999 |
| Number 199906017 | UILC 337.00-00 | Subject Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) | Release Date 02/12/1999 |
| Number 199906016 | UILC 953.00-00 | Subject Insurance Income | Release Date 02/12/1999 |
| Number 199906016 | UILC 1503.03-00 | Subject Dual Resident Corporations (Repealed in 1976) | Release Date 02/12/1999 |
| Number 199906015 | UILC 61.00-00 | Subject Gross Income v. Not Gross Income | Release Date 02/12/1999 |
| Number 199906015 | UILC 671.00-00 | Subject Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | Release Date 02/12/1999 |
| Number 199906014 | UILC 2702.02-02 | Subject Personal Residence in Trust | Release Date 02/12/1999 |
| Number 199906013 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 02/12/1999 |
| Number 199906012 | UILC 721.00-00 | Subject Nonrecognition of Gain or Loss on Contributions | Release Date 02/12/1999 |
| Number 199906011 | UILC 2055.12-05 | Subject Unitrusts | Release Date 02/12/1999 |
| Number 199906011 | UILC 2055.12-10 | Subject Reformations of Nonqualifying Interests | Release Date 02/12/1999 |
| Number 199906010 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 02/12/1999 |
| Number 199906010 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 02/12/1999 |
| Number 199906009 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 02/12/1999 |
| Number 199906008 | UILC 83.13-00 | Subject Rabbi Trusts | Release Date 02/12/1999 |
| Number 199906008 | UILC 404.10-00 | Subject Deferred Compensation | Release Date 02/12/1999 |
| Number 199906008 | UILC 451.13-00 | Subject Prepaid and Advance Income | Release Date 02/12/1999 |
| Number 199906008 | UILC 671.00-00 | Subject Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | Release Date 02/12/1999 |
