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 51101 - 51125 of 75835
Find HelpNumber | UILC | Subject | Release Date |
---|---|---|---|
Number 200537029 | UILC 6501.07-00 | Subject Omission of Income (25% Rule)--Exception to Period of Limitations | Release Date 09/16/2005 |
Number 200537029 | UILC 6229.03-01 | Subject 6 Years for 3 Years | Release Date 09/16/2005 |
Number 200537028 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 09/16/2005 |
Number 200537028 | UILC 7701.01-00 | Subject Associations v. Corporations | Release Date 09/16/2005 |
Number 200537028 | UILC 1362.01-03 | Subject Late Elections | Release Date 09/16/2005 |
Number 200537027 | UILC 2642.00-00 | Subject Inclusion Ratio | Release Date 09/16/2005 |
Number 200537027 | UILC 9100.22-00 | Subject Other | Release Date 09/16/2005 |
Number 200537026 | UILC 108.04-03 | Subject Indebtedness Contributed to Capital | Release Date 09/16/2005 |
Number 200537026 | UILC 108.04-05 | Subject Debt Satisfied by Corporation's Stock | Release Date 09/16/2005 |
Number 200537025 | UILC 61.00.00-00 | Subject PAYMENT | Release Date 09/16/2005 |
Number 200537025 | UILC 1001.00-00 | Subject Determination of Amount of and Recognition of Gain or Loss | Release Date 09/16/2005 |
Number 200537025 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 09/16/2005 |
Number 200537024 | UILC 877.00-00 | Subject Expatriation to Avoid Tax | Release Date 09/16/2005 |
Number 200537023 | UILC 877.00-00 | Subject Expatriation to Avoid Tax | Release Date 09/16/2005 |
Number 200537022 | UILC 9100.22-00 | Subject Other | Release Date 09/16/2005 |
Number 200537022 | UILC 1503.04-04 | Subject Dual Resident Corporation | Release Date 09/16/2005 |
Number 200537021 | UILC 9100.22-00 | Subject Other | Release Date 09/16/2005 |
Number 200537021 | UILC 1503.04-00 | Subject Dual Consolidated Loss | Release Date 09/16/2005 |
Number 200537020 | UILC 2522.02-04 | Subject Guaranteed Annuity and Unitrust Interests | Release Date 09/16/2005 |
Number 200537020 | UILC 2033.01-00 | Subject Interest v. No Interest at Time of Death | Release Date 09/16/2005 |
Number 200537020 | UILC 2036.02-02 | Subject Power in Decedent as Trustee | Release Date 09/16/2005 |
Number 200537020 | UILC 2038.02-04 | Subject Grantor as Trustee | Release Date 09/16/2005 |
Number 200537019 | UILC 691.01-00 | Subject Includibility of Item as Income in Respect of Decedent Generally | Release Date 09/16/2005 |
Number 200537019 | UILC 642.03-03 | Subject Paid or Permanently Set Aside | Release Date 09/16/2005 |
Number 200537018 | UILC 1362.01-03 | Subject Late Elections | Release Date 09/16/2005 |