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 65051 - 65075 of 75933
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 200126030 | UILC 32.00-00 | Subject (Former Section 43 Redesignated Section 32) Earned Income Credit | Release Date 06/29/2001 |
| Number 200126029 | UILC 1362.01-03 | Subject Late Elections | Release Date 06/29/2001 |
| Number 200126028 | UILC 355.01-00 | Subject Spin-Off | Release Date 06/29/2001 |
| Number 200126027 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 06/29/2001 |
| Number 200126027 | UILC 7701.00-00 | Subject Definitions | Release Date 06/29/2001 |
| Number 200126026 | UILC 2702.02-02 | Subject Personal Residence in Trust | Release Date 06/29/2001 |
| Number 200126025 | UILC 338.01-02 | Subject Time in which Election must be made | Release Date 06/29/2001 |
| Number 200126025 | UILC 9100.07-00 | Subject Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | Release Date 06/29/2001 |
| Number 200126024 | UILC 877.01-00 | Subject Principal Purpose--the Avoidance of Tax | Release Date 06/29/2001 |
| Number 200126023 | UILC 338.01-02 | Subject Time in which Election must be made | Release Date 06/29/2001 |
| Number 200126023 | UILC 9100.07-00 | Subject Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | Release Date 06/29/2001 |
| Number 200126022 | UILC 338.01-02 | Subject Time in which Election must be made | Release Date 06/29/2001 |
| Number 200126022 | UILC 9100.07-00 | Subject Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | Release Date 06/29/2001 |
| Number 200126021 | UILC 1362.01-03 | Subject Late Elections | Release Date 06/29/2001 |
| Number 200126020 | UILC 1362.01-03 | Subject Late Elections | Release Date 06/29/2001 |
| Number 200126019 | UILC 6501.05-00 | Subject Fraud--Exception to Period of Limitations (See Also 6653.03-00) | Release Date 06/29/2001 |
| Number 200126019 | UILC 6501.05-01 | Subject Burden of Proof (Taxpayer v. Commissioner) | Release Date 06/29/2001 |
| Number 200126019 | UILC 6501.05-07 | Subject Intent v. No Intent to Defraud | Release Date 06/29/2001 |
| Number 200126019 | UILC 6663.00-00 | Subject Fraud Penalty | Release Date 06/29/2001 |
| Number 200126018 | UILC 162.25-04 | Subject Capital Expenditure | Release Date 06/29/2001 |
| Number 200126018 | UILC 162.25-08 | Subject Defending, Settling, etc., Civil Action | Release Date 06/29/2001 |
| Number 200126017 | UILC 1362.01-03 | Subject Late Elections | Release Date 06/29/2001 |
| Number 200126016 | UILC 877.01-00 | Subject Principal Purpose--the Avoidance of Tax | Release Date 06/29/2001 |
| Number 200126016 | UILC 351.01-00 | Subject Control v. No Control by Transferor | Release Date 06/29/2001 |
| Number 200126015 | UILC 936.00-00 | Subject Puerto Rico and Possession Tax Credit | Release Date 06/29/2001 |
