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 75326 - 75350 of 75409
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199902006 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 01/15/1999 |
| Number 199902005 | UILC 355.01-00 | Subject Spin-Off | Release Date 01/15/1999 |
| Number 199902005 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 01/15/1999 |
| Number 199902004 | UILC 368.06-00 | Subject Change in Identity, etc. (Type "F") | Release Date 01/15/1999 |
| Number 199902003 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 01/15/1999 |
| Number 199902002 | UILC 83.01-00 | Subject When Includible in Gross Income | Release Date 01/15/1999 |
| Number 199902002 | UILC 401.29-00 | Subject Cash or Deferred Arrangements | Release Date 01/15/1999 |
| Number 199902002 | UILC 404.00-00 | Subject Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) | Release Date 01/15/1999 |
| Number 199902002 | UILC 451.14-00 | Subject Constructive Receipt | Release Date 01/15/1999 |
| Number 199902002 | UILC 671.02-00 | Subject Persons Treated as Grantors | Release Date 01/15/1999 |
| Number 199902002 | UILC 677.00-00 | Subject Income for Benefit of Grantor | Release Date 01/15/1999 |
| 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 |
