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 67976 - 68000 of 75409
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 200037044 | UILC 1362.01-03 | Subject Late Elections | Release Date 09/15/2000 |
| Number 200037043 | UILC 9100.07-00 | Subject Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | Release Date 09/15/2000 |
| Number 200037043 | UILC 338.01-02 | Subject Time in which Election must be made | Release Date 09/15/2000 |
| Number 200037042 | UILC 1362.01-03 | Subject Late Elections | Release Date 09/15/2000 |
| Number 200037041 | UILC 1362.01-03 | Subject Late Elections | Release Date 09/15/2000 |
| Number 200037040 | UILC 501.04-00 | Subject Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | Release Date 09/15/2000 |
| Number 200037040 | UILC 527.00-00 | Subject Political Organizations | Release Date 09/15/2000 |
| Number 200037039 | UILC 6405.00-00 | Subject Reports of Refunds and Credits | Release Date 09/15/2000 |
| Number 200037038 | UILC 877.01-00 | Subject Principal Purpose--the Avoidance of Tax | Release Date 09/15/2000 |
| Number 200037037 | UILC 877.01-00 | Subject Principal Purpose--the Avoidance of Tax | Release Date 09/15/2000 |
| Number 200037036 | UILC 150.02-00 | Subject Change in Use of Facilities | Release Date 09/15/2000 |
| Number 200037035 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 09/15/2000 |
| Number 200037034 | UILC 265.00-00 | Subject Expenses and Interest Relating to Tax-Exempt Income (Deductible v. Not Deductible) | Release Date 09/15/2000 |
| Number 200037033 | UILC 355.02-00 | Subject Non Pro Rata Distributions, etc. | Release Date 09/15/2000 |
| Number 200037033 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 09/15/2000 |
| Number 200037032 | UILC 1362.01-03 | Subject Late Elections | Release Date 09/15/2000 |
| Number 200037031 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 09/15/2000 |
| Number 200037030 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 09/15/2000 |
| Number 200037029 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 09/15/2000 |
| Number 200037028 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 09/15/2000 |
| Number 200037027 | UILC 907.02-00 | Subject Definition of Foreign Oil and Gas Extraction Income | Release Date 09/15/2000 |
| Number 200037027 | UILC 863.02-00 | Subject Partly From Sources Within and Partly From Sources Without U.S. | Release Date 09/15/2000 |
| Number 200037026 | UILC 9100.15-00 | Subject Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | Release Date 09/15/2000 |
| Number 200037025 | UILC 1362.01-03 | Subject Late Elections | Release Date 09/15/2000 |
| Number 200037024 | UILC 1362.01-03 | Subject Late Elections | Release Date 09/15/2000 |
