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 71651 - 71675 of 75933
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199952069 | UILC 162.26-00 | Subject Capital v. Expense | Release Date 12/31/1999 |
| Number 199952068 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 12/31/1999 |
| Number 199952068 | UILC 7701.00-00 | Subject Definitions | Release Date 12/31/1999 |
| Number 199952067 | UILC 1362.01-03 | Subject Late Elections | Release Date 12/31/1999 |
| Number 199952066 | UILC 9999.98-00 | Subject Not Able to Identify Under Present List | Release Date 12/31/1999 |
| Number 199952065 | UILC 877.00-00 | Subject Expatriation to Avoid Tax | Release Date 12/31/1999 |
| Number 199952064 | UILC 877.00-00 | Subject Expatriation to Avoid Tax | Release Date 12/31/1999 |
| Number 199952063 | UILC 851.00-00 | Subject Definition of Regulated Investment Company | Release Date 12/31/1999 |
| Number 199952063 | UILC 855.00-00 | Subject Dividends Paid by Regulated Investment Company After Close of Taxable Year | Release Date 12/31/1999 |
| Number 199952063 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 12/31/1999 |
| Number 199952063 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 12/31/1999 |
| Number 199952062 | UILC 877.02-00 | Subject Loss of Citizenship | Release Date 12/31/1999 |
| Number 199952062 | UILC 877.07-00 | Subject Ruling Submission by Expatriating Citizen | Release Date 12/31/1999 |
| Number 199952061 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 12/31/1999 |
| Number 199952060 | UILC 104.02-00 | Subject Workmen's Compensation | Release Date 12/31/1999 |
| Number 199952059 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 12/31/1999 |
| Number 199952059 | UILC 355.06-00 | Subject Device | Release Date 12/31/1999 |
| Number 199952058 | UILC 1361.05-00 | Subject Qualified Subchapter S Subsidiary | Release Date 12/31/1999 |
| Number 199952058 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 12/31/1999 |
| Number 199952057 | UILC 1362.01-03 | Subject Late Elections | Release Date 12/31/1999 |
| Number 199952056 | UILC 1362.01-03 | Subject Late Elections | Release Date 12/31/1999 |
| Number 199952055 | UILC 9100.09-00 | Subject Section 442; Accounting Periods | Release Date 12/31/1999 |
| Number 199952054 | UILC 1362.01-03 | Subject Late Elections | Release Date 12/31/1999 |
| Number 199952053 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 12/31/1999 |
| Number 199952053 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 12/31/1999 |
