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 71901 - 71925 of 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199948034 | UILC 174.05-02 | Subject From Amortization to Current Deduction | Release Date 12/03/1999 |
| Number 199948033 | UILC 877.01-00 | Subject Principal Purpose--the Avoidance of Tax | Release Date 12/03/1999 |
| Number 199948032 | UILC 355.01-00 | Subject Spin-Off | Release Date 12/03/1999 |
| Number 199948032 | UILC 332.00-00 | Subject Complete Liquidation of Subsidiaries | Release Date 12/03/1999 |
| Number 199948031 | UILC 29.00-00 | Subject (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | Release Date 12/03/1999 |
| Number 199948030 | UILC 561.05-00 | Subject Regulated Investment Companies | Release Date 12/03/1999 |
| Number 199948030 | UILC 562.03-02 | Subject Class of Stock | Release Date 12/03/1999 |
| Number 199948030 | UILC 851.00-00 | Subject Definition of Regulated Investment Company | Release Date 12/03/1999 |
| Number 199948030 | UILC 852.01-00 | Subject Investment Company Taxable Income | Release Date 12/03/1999 |
| Number 199948029 | UILC 17.31.00-00 | Subject COMPROMISE AND SETTLEMENT: Policy | Release Date 12/03/1999 |
| Number 199948028 | UILC 17.31.00-00 | Subject COMPROMISE AND SETTLEMENT: Policy | Release Date 12/03/1999 |
| Number 199948027 | UILC 9999.98-00 | Subject Not Able to Identify Under Present List | Release Date 12/03/1999 |
| Number 199948026 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 12/03/1999 |
| Number 199948025 | UILC 42.07-00 | Subject Qualified Low-Income Housing Project | Release Date 12/03/1999 |
| Number 199948024 | UILC 2044.01-00 | Subject Inclusion of Property in which Decedent had Qualifying Income Interest for Life | Release Date 12/03/1999 |
| Number 199948024 | UILC 2523.06-01 | Subject Qualified Terminable Interest Property | Release Date 12/03/1999 |
| Number 199948024 | UILC 2631.00-00 | Subject GST Exemption | Release Date 12/03/1999 |
| Number 199948024 | UILC 2652.01-00 | Subject Transferor Defined | Release Date 12/03/1999 |
| Number 199948023 | UILC 1362.01-03 | Subject Late Elections | Release Date 12/03/1999 |
| Number 199948022 | UILC 355.04-00 | Subject Business Purpose | Release Date 12/03/1999 |
| Number 199948021 | UILC 1362.01-03 | Subject Late Elections | Release Date 12/03/1999 |
| Number 199948020 | UILC 1362.01-03 | Subject Late Elections | Release Date 12/03/1999 |
| Number 199948019 | UILC 62.02-02 | Subject Reimbursements | Release Date 12/03/1999 |
| Number 199948019 | UILC 162.08-03 | Subject Transportation | Release Date 12/03/1999 |
| Number 199948019 | UILC 162.13-03 | Subject Travel | Release Date 12/03/1999 |
