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 71951 - 71975 of 75933
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 199949025 | UILC 2601.04-01 | Subject Wills or Revocable Trusts Executed Before October 22, 1986 | Release Date 12/10/1999 |
| Number 199949024 | UILC 355.03-00 | Subject Active Business | Release Date 12/10/1999 |
| Number 199949024 | UILC 355.03-01 | Subject Five-Year Requirement | Release Date 12/10/1999 |
| Number 199949023 | UILC 2518.00-00 | Subject Disclaimers | Release Date 12/10/1999 |
| Number 199949023 | UILC 2056.00-00 | Subject Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | Release Date 12/10/1999 |
| Number 199949022 | UILC 9100.09-00 | Subject Section 442; Accounting Periods | Release Date 12/10/1999 |
| Number 199949022 | UILC 444.03-00 | Subject Procedural Requirements for Making Election | Release Date 12/10/1999 |
| Number 199949021 | UILC 1362.01-03 | Subject Late Elections | Release Date 12/10/1999 |
| Number 199949020 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 12/10/1999 |
| Number 199949019 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 12/10/1999 |
| Number 199949018 | UILC 1361.03-02 | Subject Qualified Subchapter S Trusts | Release Date 12/10/1999 |
| Number 199949017 | UILC 1362.01-03 | Subject Late Elections | Release Date 12/10/1999 |
| Number 199949016 | UILC 168.00-00 | Subject Modified Accelerated Cost Recovery System | Release Date 12/10/1999 |
| Number 199949016 | UILC 168.20-00 | Subject Classification of Property | Release Date 12/10/1999 |
| Number 199949016 | UILC 168.20-02 | Subject Asset Classes | Release Date 12/10/1999 |
| Number 199949015 | UILC 1362.01-03 | Subject Late Elections | Release Date 12/10/1999 |
| Number 199949014 | UILC 162.36-04 | Subject Performance-Based Compensation | Release Date 12/10/1999 |
| Number 199949013 | UILC 1362.01-03 | Subject Late Elections | Release Date 12/10/1999 |
| Number 199949012 | UILC 1362.01-03 | Subject Late Elections | Release Date 12/10/1999 |
| Number 199949011 | UILC 1504.00-00 | Subject Definitions | Release Date 12/10/1999 |
| Number 199949011 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 12/10/1999 |
| Number 199949010 | UILC 1362.01-03 | Subject Late Elections | Release Date 12/10/1999 |
| Number 199949009 | UILC 280G.01-00 | Subject Definitions | Release Date 12/10/1999 |
| Number 199949009 | UILC 4999.00-00 | Subject Golden Parachute Payments | Release Date 12/10/1999 |
| Number 199949008 | UILC 162.00-00 | Subject Trade or Business (Deductible v. Not Deductible) | Release Date 12/10/1999 |
