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 39851 - 39875 of 75933
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 200913007 | UILC 355.01-01 | Subject Split-Off | Release Date 03/27/2009 |
| Number 200913007 | UILC 368.00-00 | Subject Definitions Relating to Corporate Reorganizations | Release Date 03/27/2009 |
| Number 200913007 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 03/27/2009 |
| Number 200913006 | UILC 453.08-01 | Subject Election After Revocation | Release Date 03/27/2009 |
| Number 200913006 | UILC 9100.22-00 | Subject Other | Release Date 03/27/2009 |
| Number 200913005 | UILC 897.00-00 | Subject Disposition of Investment in United States Real Property | Release Date 03/27/2009 |
| Number 200913004 | UILC 453.00-00 | Subject Installment Method (Available v. Not Available) | Release Date 03/27/2009 |
| Number 200913004 | UILC 453.09-00 | Subject Contingent Payment Sales | Release Date 03/27/2009 |
| Number 200913004 | UILC 453.09-01 | Subject Alternative Basis Recovery | Release Date 03/27/2009 |
| Number 200913003 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 03/27/2009 |
| Number 200913002 | UILC 1001.00-00 | Subject Determination of Amount of and Recognition of Gain or Loss | Release Date 03/27/2009 |
| Number 200913002 | UILC 1361.03-03 | Subject Electing Small Business Trusts | Release Date 03/27/2009 |
| Number 200913002 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 03/27/2009 |
| Number 200913001 | UILC 7701.03-00 | Subject Association v. Trust | Release Date 03/27/2009 |
| Number 200913001 | UILC 675.00-00 | Subject Administrative Powers | Release Date 03/27/2009 |
| Number 200912042 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 03/20/2009 |
| Number 200912041 | UILC 402.00-00 | Subject Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | Release Date 03/20/2009 |
| Number 200912040 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 03/20/2009 |
| Number 200912039 | UILC 170.07-01 | Subject Churches | Release Date 03/20/2009 |
| Number 200912039 | UILC 170.07-02 | Subject Educational Organizations | Release Date 03/20/2009 |
| Number 200912039 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 03/20/2009 |
| Number 200912039 | UILC 501.03-30 | Subject Organizational and Operational Tests | Release Date 03/20/2009 |
| Number 200912038 | UILC 501.03-02 | Subject Foundations | Release Date 03/20/2009 |
| Number 200912038 | UILC 501.03-05 | Subject Corporations | Release Date 03/20/2009 |
| Number 200912038 | UILC 501.03-08 | Subject Educational Organizations | Release Date 03/20/2009 |
