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 59601 - 59625 of 75933
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 200250019 | UILC 6213.07-01 | Subject Mathematical or Clerical Errors | Release Date 12/13/2002 |
| Number 200250019 | UILC 72.20-00 | Subject Tax on Early Distributions from Qualified Retirement Plans | Release Date 12/13/2002 |
| Number 200250018 | UILC 302.00-00 | Subject Distributions in Redemption of Stock | Release Date 12/13/2002 |
| Number 200250017 | UILC 355.04-00 | Subject Business Purpose | Release Date 12/13/2002 |
| Number 200250016 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 12/13/2002 |
| Number 200250015 | UILC 302.00-00 | Subject Distributions in Redemption of Stock | Release Date 12/13/2002 |
| Number 200250014 | UILC 302.00-00 | Subject Distributions in Redemption of Stock | Release Date 12/13/2002 |
| Number 200250013 | UILC 707.01-00 | Subject Not in Capacity as Partner | Release Date 12/13/2002 |
| Number 200250013 | UILC 701.01-00 | Subject Partnership ISP - Subchapter K Anti-Abuse Rule Regulation Section 1.701-2 | Release Date 12/13/2002 |
| Number 200250012 | UILC 6231.09-00 | Subject Pass-Thru Partner | Release Date 12/13/2002 |
| Number 200250012 | UILC 7701.00-00 | Subject Definitions | Release Date 12/13/2002 |
| Number 200250011 | UILC 9100.22-00 | Subject Other | Release Date 12/13/2002 |
| Number 200250011 | UILC 1503.04-04 | Subject Dual Resident Corporation | Release Date 12/13/2002 |
| Number 200250010 | UILC 1362.01-03 | Subject Late Elections | Release Date 12/13/2002 |
| Number 200250009 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 12/13/2002 |
| Number 200250008 | UILC 1362.02-02 | Subject Ceases to be Small Business Corporation | Release Date 12/13/2002 |
| Number 200250007 | UILC 1362.02-02 | Subject Ceases to be Small Business Corporation | Release Date 12/13/2002 |
| Number 200250006 | UILC 1362.02-02 | Subject Ceases to be Small Business Corporation | Release Date 12/13/2002 |
| Number 200250005 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 12/13/2002 |
| Number 200250004 | UILC 141.01-00 | Subject Private Business Tests | Release Date 12/13/2002 |
| Number 200250003 | UILC 663.04-00 | Subject 65-Day Rule | Release Date 12/13/2002 |
| Number 200250003 | UILC 9100.12-00 | Subject Section 663; Special Rules Applicable to Sections 661 and 662 | Release Date 12/13/2002 |
| Number 200250002 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 12/13/2002 |
| Number 200250001 | UILC 6330.00-00 | Subject Collection Due Process - Levy | Release Date 12/13/2002 |
| Number 200249015 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 12/06/2002 |
