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 75226 - 75250 of 75348
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199903016 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 01/22/1999 |
| Number 199903015 | UILC 2055.00-00 | Subject Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | Release Date 01/22/1999 |
| Number 199903014 | UILC 355.01-01 | Subject Split-Off | Release Date 01/22/1999 |
| Number 199903014 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 01/22/1999 |
| Number 199903013 | UILC 351.00-00 | Subject Transfer to Corporation Controlled by Transferor | Release Date 01/22/1999 |
| Number 199903013 | UILC 751.00-00 | Subject Unrealized Receivables and Inventory Items | Release Date 01/22/1999 |
| Number 199903012 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 01/22/1999 |
| Number 199903011 | UILC 9100.22-00 | Subject Other | Release Date 01/22/1999 |
| Number 199903011 | UILC 1503.03-00 | Subject Dual Resident Corporations (Repealed in 1976) | Release Date 01/22/1999 |
| Number 199903010 | UILC 29.00-00 | Subject (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | Release Date 01/22/1999 |
| Number 199903009 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 01/22/1999 |
| Number 199903008 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 01/22/1999 |
| Number 199903007 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 01/22/1999 |
| Number 199903006 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 01/22/1999 |
| Number 199903005 | UILC 42.10-00 | Subject Recapture of Credit | Release Date 01/22/1999 |
| Number 199903004 | UILC 42.14-00 | Subject Secretary's Authority to Provide Regulations | Release Date 01/22/1999 |
| Number 199903003 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 01/22/1999 |
| Number 199903002 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 01/22/1999 |
| Number 199903001 | UILC 2055.12-10 | Subject Reformations of Nonqualifying Interests | Release Date 01/22/1999 |
| Number 199903001 | UILC 664.03-01 | Subject Charitable Remainder Annuity Trust | Release Date 01/22/1999 |
| Number 199902018 | UILC 9999.98-00 | Subject Not Able to Identify Under Present List | Release Date 01/15/1999 |
| Number 199902017 | UILC 414.09-00 | Subject Certain Employee Contributions | Release Date 01/15/1999 |
| Number 199902016 | UILC 501.09-01 | Subject Permissible Benefits | Release Date 01/15/1999 |
| Number 199902015 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 01/15/1999 |
| Number 199902014 | UILC 2056.07-00 | Subject Qualified Terminable Interest Property | Release Date 01/15/1999 |
