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 75376 - 75400 of 75409
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199901012 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 01/08/1999 |
| Number 199901011 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 01/08/1999 |
| Number 199901010 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 01/08/1999 |
| Number 199901009 | UILC 83.01-00 | Subject When Includible in Gross Income | Release Date 01/08/1999 |
| Number 199901009 | UILC 402.02-00 | Subject Non-Exempt Trust | Release Date 01/08/1999 |
| Number 199901009 | UILC 451.14-00 | Subject Constructive Receipt | Release Date 01/08/1999 |
| Number 199901009 | UILC 671.02-00 | Subject Persons Treated as Grantors | Release Date 01/08/1999 |
| Number 199901009 | UILC 677.00-00 | Subject Income for Benefit of Grantor | Release Date 01/08/1999 |
| Number 199901008 | UILC 483.00-00 | Subject Interest on Certain Deferred Payments | Release Date 01/08/1999 |
| Number 199901008 | UILC 1273.00-00 | Subject Determination of Amount of Original Issue Discount | Release Date 01/08/1999 |
| Number 199901008 | UILC 6041.00-00 | Subject Information at Source | Release Date 01/08/1999 |
| Number 199901008 | UILC 1272.00-00 | Subject Current Inclusion in Income of Original Issue Discount | Release Date 01/08/1999 |
| Number 199901008 | UILC 1274.00-00 | Subject Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property | Release Date 01/08/1999 |
| Number 199901007 | UILC 83.01-00 | Subject When Includible in Gross Income | Release Date 01/08/1999 |
| Number 199901007 | UILC 402.02-00 | Subject Non-Exempt Trust | Release Date 01/08/1999 |
| Number 199901007 | 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 01/08/1999 |
| Number 199901007 | UILC 451.14-00 | Subject Constructive Receipt | Release Date 01/08/1999 |
| Number 199901007 | UILC 671.02-00 | Subject Persons Treated as Grantors | Release Date 01/08/1999 |
| Number 199901007 | UILC 677.00-00 | Subject Income for Benefit of Grantor | Release Date 01/08/1999 |
| Number 199901006 | UILC 83.13-00 | Subject Rabbi Trusts | Release Date 01/08/1999 |
| Number 199901006 | UILC 402.02-00 | Subject Non-Exempt Trust | Release Date 01/08/1999 |
| Number 199901006 | UILC 404.10-00 | Subject Deferred Compensation | Release Date 01/08/1999 |
| Number 199901006 | UILC 451.14-00 | Subject Constructive Receipt | Release Date 01/08/1999 |
| Number 199901006 | UILC 671.03-00 | Subject Allocation of Income and Deductions | Release Date 01/08/1999 |
| Number 199901006 | UILC 677.00-00 | Subject Income for Benefit of Grantor | Release Date 01/08/1999 |
