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 68276 - 68300 of 75933
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 200040024 | UILC 355.01-00 | Subject Spin-Off | Release Date 10/06/2000 |
| Number 200040024 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 10/06/2000 |
| Number 200040024 | UILC 367.10-04 | Subject Distribution of Stock Described in Section 355 | Release Date 10/06/2000 |
| Number 200040024 | UILC 1248.01-00 | Subject Recognition Provisions (General Rule) | Release Date 10/06/2000 |
| Number 200040023 | UILC 368.01-01 | Subject Using Stock of Corporation Controlling Acquiring Corporation | Release Date 10/06/2000 |
| Number 200040022 | UILC 338.01-02 | Subject Time in which Election must be made | Release Date 10/06/2000 |
| Number 200040022 | UILC 9100.06-00 | Subject Section 338(g); Election Under Section 1.338-1T(c)(1) | Release Date 10/06/2000 |
| Number 200040021 | UILC 9100.18-00 | Subject Section 927; FSC Election | Release Date 10/06/2000 |
| Number 200040021 | UILC 927.04-00 | Subject Election and Termination of Election | Release Date 10/06/2000 |
| Number 200040020 | UILC 9100.22-00 | Subject Other | Release Date 10/06/2000 |
| Number 200040020 | UILC 1503.04-04 | Subject Dual Resident Corporation | Release Date 10/06/2000 |
| Number 200040019 | UILC 351.00-00 | Subject Transfer to Corporation Controlled by Transferor | Release Date 10/06/2000 |
| Number 200040019 | UILC 332.00-00 | Subject Complete Liquidation of Subsidiaries | Release Date 10/06/2000 |
| Number 200040019 | UILC 381.00-00 | Subject Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) | Release Date 10/06/2000 |
| Number 200040019 | UILC 1361.00-00 | Subject Definitions | Release Date 10/06/2000 |
| Number 200040019 | UILC 1374.00-00 | Subject Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | Release Date 10/06/2000 |
| Number 200040018 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 10/06/2000 |
| Number 200040017 | UILC 932.00-00 | Subject Coordination of United States and Virgin Islands Income Taxes | Release Date 10/06/2000 |
| Number 200040017 | UILC 1031.02-00 | Subject Like Kind Property | Release Date 10/06/2000 |
| Number 200040016 | UILC 115.00-00 | Subject Income of States, Municipalities, etc. | Release Date 10/06/2000 |
| Number 200040015 | UILC 860D.01-00 | Subject Election | Release Date 10/06/2000 |
| Number 200040015 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/06/2000 |
| Number 200040014 | UILC 2511.00-00 | Subject Transfers in General (Gift v. Not a Gift) | Release Date 10/06/2000 |
| Number 200040014 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 10/06/2000 |
| Number 200040013 | UILC 2601.00-00 | Subject Tax On Generation Skipping Transfers | Release Date 10/06/2000 |
