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.
- Enter a term in the Find box.
- Click the Search button.
Showing 66826 - 66850 of 75614
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 200103055 | UILC 337.00-00 | Subject Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) | Release Date 01/19/2001 |
| Number 200103055 | UILC 337.14-00 | Subject Conversion to Tax Exempt | Release Date 01/19/2001 |
| Number 200103054 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 01/19/2001 |
| Number 200103054 | UILC 355.04-00 | Subject Business Purpose | Release Date 01/19/2001 |
| Number 200103053 | UILC 338.01-02 | Subject Time in which Election must be made | Release Date 01/19/2001 |
| Number 200103053 | UILC 9100.07-00 | Subject Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | Release Date 01/19/2001 |
| Number 200103052 | UILC 305.00-00 | Subject Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) | Release Date 01/19/2001 |
| Number 200103051 | UILC 708.01-00 | Subject Termination | Release Date 01/19/2001 |
| Number 200103050 | UILC 1361.03-03 | Subject Electing Small Business Trusts | Release Date 01/19/2001 |
| Number 200103049 | UILC 2036.00-00 | Subject Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | Release Date 01/19/2001 |
| Number 200103049 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 01/19/2001 |
| Number 200103049 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 01/19/2001 |
| Number 200103049 | UILC 1001.00-00 | Subject Determination of Amount of and Recognition of Gain or Loss | Release Date 01/19/2001 |
| Number 200103049 | UILC 1223.00-00 | Subject Holding Period of Capital Assets | Release Date 01/19/2001 |
| Number 200103048 | UILC 1361.03-03 | Subject Electing Small Business Trusts | Release Date 01/19/2001 |
| Number 200103047 | UILC 1361.03-03 | Subject Electing Small Business Trusts | Release Date 01/19/2001 |
| Number 200103046 | UILC 1361.03-03 | Subject Electing Small Business Trusts | Release Date 01/19/2001 |
| Number 200103045 | UILC 1361.03-03 | Subject Electing Small Business Trusts | Release Date 01/19/2001 |
| Number 200103044 | UILC 1361.03-03 | Subject Electing Small Business Trusts | Release Date 01/19/2001 |
| Number 200103043 | UILC 1361.03-03 | Subject Electing Small Business Trusts | Release Date 01/19/2001 |
| Number 200103042 | UILC 1361.03-03 | Subject Electing Small Business Trusts | Release Date 01/19/2001 |
| Number 200103041 | UILC 1361.03-03 | Subject Electing Small Business Trusts | Release Date 01/19/2001 |
| Number 200103040 | UILC 1361.03-03 | Subject Electing Small Business Trusts | Release Date 01/19/2001 |
| Number 200103039 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 01/19/2001 |
| Number 200103038 | UILC 2703.00-00 | Subject Certain Rights and Restrictions Disregarded | Release Date 01/19/2001 |
