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 66826 - 66850 of 75521
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 200102052 | UILC 511.00-00 | Subject Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | Release Date 01/12/2001 |
| Number 200102051 | UILC 512.00-00 | Subject Unrelated Business Taxable Income (Taxable v. Not Taxable) | Release Date 01/12/2001 |
| Number 200102051 | UILC 512.01-00 | Subject Exception, Additions, and Limitations on Unrelated Income | Release Date 01/12/2001 |
| Number 200102051 | UILC 512.05-00 | Subject Advertising (See Also 0501.26-02) | Release Date 01/12/2001 |
| Number 200102051 | UILC 513.00-00 | Subject Unrelated v. Not Unrelated Trade or Business | Release Date 01/12/2001 |
| Number 200102051 | UILC 513.02-00 | Subject Advertising, etc., Activities | Release Date 01/12/2001 |
| Number 200102050 | UILC 1362.01-03 | Subject Late Elections | Release Date 01/12/2001 |
| Number 200102049 | UILC 6050I.00-00 | Subject Returns Relating to Cash Received in Trade or Business | Release Date 01/12/2001 |
| Number 200102048 | UILC 6020.02-00 | Subject Return Prepared by IRS Personnel | Release Date 01/12/2001 |
| Number 200102048 | UILC 6651.04-00 | Subject Increase in Penalty for Failure to Pay Tax | Release Date 01/12/2001 |
| Number 200102048 | UILC 6651.20-00 | Subject Return Prepared by Service | Release Date 01/12/2001 |
| Number 200102047 | UILC 6701.01-00 | Subject Person Liable | Release Date 01/12/2001 |
| Number 200102047 | UILC 6702.00-00 | Subject Frivolous Income Tax Return | Release Date 01/12/2001 |
| Number 200102046 | UILC 9999.98-00 | Subject Not Able to Identify Under Present List | Release Date 01/12/2001 |
| Number 200102045 | UILC 355.01-01 | Subject Split-Off | Release Date 01/12/2001 |
| Number 200102045 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 01/12/2001 |
| Number 200102044 | UILC 61.00-00 | Subject Gross Income v. Not Gross Income | Release Date 01/12/2001 |
| Number 200102044 | UILC 61.03-00 | Subject Loan or Mortgage v. Sale | Release Date 01/12/2001 |
| Number 200102044 | UILC 61.43-00 | Subject Form v. Substance | Release Date 01/12/2001 |
| Number 200102044 | UILC 451.01-00 | Subject Annual Theory | Release Date 01/12/2001 |
| Number 200102043 | UILC 6231.03-00 | Subject Partnership Item | Release Date 01/12/2001 |
| Number 200102042 | UILC 423.00-00 | Subject Employee Stock Purchase Plans | Release Date 01/12/2001 |
| Number 200102041 | UILC 861.09-06 | Subject Asset Method of Apportionment | Release Date 01/12/2001 |
| Number 200102040 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 01/12/2001 |
| Number 200102039 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 01/12/2001 |
