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 75276 - 75300 of 75348
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199902001 | UILC 302.04-00 | Subject Redemption from Noncorporate Shareholder in Partial Liquidation | Release Date 01/15/1999 |
| Number 199901036 | UILC 6225.01-00 | Subject Restriction on Assessment and Collection | Release Date 01/08/1999 |
| Number 199901036 | UILC 6231.14-00 | Subject Regulations with Respect to Certain Special Enforcement Areas | Release Date 01/08/1999 |
| Number 199901035 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 01/08/1999 |
| Number 199901034 | UILC 9999.98-00 | Subject Not Able to Identify Under Present List | Release Date 01/08/1999 |
| Number 199901033 | UILC 414.08-00 | Subject Church Plan | Release Date 01/08/1999 |
| Number 199901032 | UILC 29.00-00 | Subject (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | Release Date 01/08/1999 |
| Number 199901031 | UILC 9100.09-00 | Subject Section 442; Accounting Periods | Release Date 01/08/1999 |
| Number 199901030 | UILC 4945.00-00 | Subject Excise Taxes on Taxable Expenditures | Release Date 01/08/1999 |
| Number 199901029 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 01/08/1999 |
| Number 199901028 | UILC 721.00-00 | Subject Nonrecognition of Gain or Loss on Contributions | Release Date 01/08/1999 |
| Number 199901027 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 01/08/1999 |
| Number 199901026 | UILC 4251.00-00 | Subject Communications Tax (Taxable v. Not Taxable) | Release Date 01/08/1999 |
| Number 199901025 | UILC 9100.09-00 | Subject Section 442; Accounting Periods | Release Date 01/08/1999 |
| Number 199901024 | UILC 305.01-00 | Subject Stock Dividends | Release Date 01/08/1999 |
| Number 199901024 | UILC 306.01-00 | Subject Section 306 Stock v. Not 306 Stock | Release Date 01/08/1999 |
| Number 199901023 | UILC 664.00-00 | Subject Charitable Remainder Trusts | Release Date 01/08/1999 |
| Number 199901023 | UILC 691.00-00 | Subject Recipients of Income in Respect of Decedents | Release Date 01/08/1999 |
| Number 199901022 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 01/08/1999 |
| Number 199901021 | UILC 2033.00-00 | Subject Property in Which Decedent Had an Interest | Release Date 01/08/1999 |
| Number 199901021 | UILC 2036.00-00 | Subject Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | Release Date 01/08/1999 |
| Number 199901021 | UILC 2037.00-00 | Subject Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) | Release Date 01/08/1999 |
| Number 199901021 | UILC 2038.00-00 | Subject Revocable Transfers (Included v. Not Included in Gross Estate) | Release Date 01/08/1999 |
| Number 199901021 | UILC 2041.00-00 | Subject Powers of Appointment (Included v. Not Included in Gross Estate) | Release Date 01/08/1999 |
| Number 199901021 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 01/08/1999 |
