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 75426 - 75450 of 75614
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199904006 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 01/29/1999 |
| Number 199904005 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 01/29/1999 |
| Number 199904004 | UILC 149.02-00 | Subject Federally Guaranteed Bond Not Exempt | Release Date 01/29/1999 |
| Number 199904004 | UILC 149.02-01 | Subject Exceptions | Release Date 01/29/1999 |
| Number 199904003 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 01/29/1999 |
| Number 199904002 | UILC 468A.04-02 | Subject Revised Schedules | Release Date 01/29/1999 |
| Number 199904001 | UILC 2041.08-00 | Subject Partial Release of Powers | Release Date 01/29/1999 |
| Number 199904001 | UILC 2514.00-00 | Subject Powers of Appointment (Transfer v. Not a Transfer) | Release Date 01/29/1999 |
| Number 199904001 | UILC 2601.03-01 | Subject Irrevocable Trusts | Release Date 01/29/1999 |
| Number 199903052 | UILC 414.07-00 | Subject Governmental Plan | Release Date 01/22/1999 |
| Number 199903051 | UILC 401.06-00 | Subject Required Distributions | Release Date 01/22/1999 |
| Number 199903050 | UILC 401.00-00 | Subject Qualified Pension, Profit-Sharing, and Stock Bonus Plan | Release Date 01/22/1999 |
| Number 199903049 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 01/22/1999 |
| Number 199903048 | UILC 367.03-00 | Subject Treatment of Transfers of Stock or Securities to Foreign Corporations | Release Date 01/22/1999 |
| Number 199903047 | UILC 9100.09-00 | Subject Section 442; Accounting Periods | Release Date 01/22/1999 |
| Number 199903046 | UILC 9100.09-00 | Subject Section 442; Accounting Periods | Release Date 01/22/1999 |
| Number 199903045 | UILC 671.00-00 | Subject Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | Release Date 01/22/1999 |
| Number 199903045 | UILC 2035.00-00 | Subject Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death | Release Date 01/22/1999 |
| Number 199903045 | UILC 2501.01-00 | Subject Gift v. Not a Gift | Release Date 01/22/1999 |
| Number 199903045 | UILC 2522.02-04 | Subject Guaranteed Annuity and Unitrust Interests | Release Date 01/22/1999 |
| Number 199903045 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 01/22/1999 |
| Number 199903044 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 01/22/1999 |
| Number 199903043 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 01/22/1999 |
| Number 199903042 | UILC 355.01-01 | Subject Split-Off | Release Date 01/22/1999 |
| Number 199903042 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 01/22/1999 |
